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V3220-19 22 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura simplificada

Electronic invoices may be issued and sent to replace simplified invoices

The inquiry asks whether an electronic invoice can be issued to replace a simplified invoice when a customer requires it to include their tax details. The DGT rules that this is possible provided the recipient gives consent and the authenticity and integrity of the document are guaranteed.

The question raised

Possibility of issuing and sending an invoice in substitution of a simplified invoice, at the request of the recipient and to record the data established in section 2 of article 7 of the Billing Regulations, through electronic means. As well as whether the same is considered a duplicate or an original invoice.

The DGT's ruling

Invoices issued in substitution or exchange of simplified invoices do not have the status of corrective invoices. These substitution invoices may be issued in electronic format if the recipient has given their consent and the requirements of authenticity and integrity are met. Furthermore, these invoices are not considered duplicates of the original simplified invoice.

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