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V2906-17 13 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · numeración correlativa

Use of different series for numbering received invoices permitted if justified

A company has enquired whether it may number received invoices using different monthly series (using letters or the year and month) or via consecutive numbering for each month. The Directorate General for Taxes (DGT) has ruled that regulations allow for separate series provided there are objective reasons to justify them.

The question raised

Whether such forms of numbering would be valid for the purposes of Value Added Tax.

The DGT's ruling

VAT regulations require that the numbering of received invoices be consecutive, but allow the use of separate series provided that there are reasons to justify it. The existence of such justifying reasons is a matter of fact that the interested party must prove by any means of evidence admissible in Law.

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