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A natural person asks whether simplified invoices can be issued for non-business customers for amounts below €400, how to record them, and whether reporting is required in form 347. The DGT confirms that simplified invoices are permitted and can be recorded through monthly summary entries.
Cuestión planteada Si es posible expedir factura simplificada por las operaciones consultadas, forma de registrar las mismas y, si es necesario informarlas en el modelo 347.
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