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V2923-18 14 November 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · impuesto general indirecto canario

It is not mandatory to include the term "invoice" or "simplified invoice" on issued documents

The Port Authority of Las Palmas has requested clarification on how to document IGIC (Canary Islands General Indirect Tax) for its services. The Directorate-General for Tax (DGT) clarifies that while there is no specific invoice template, certain minimum content is mandatory under the invoicing regulations.

The question raised

The manner in which the Canary Islands General Indirect Tax accrued on the occasion of services rendered must be documented.

The DGT's ruling

There is no specific invoice model, although a minimum content established in Articles 6 or 7 of the Invoicing Regulations must be respected. Among the specific mentions required by said Regulations, the designation "invoice" or "simplified invoice" is not included. Therefore, the inclusion of such expressions cannot be required in documents that comply with the legal requirements.

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