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V3241-20 30 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Platforms must issue invoices for commissions charged to users

A video game trading platform has requested clarification on whether it must issue invoices for the commissions it charges its users. The Directorate-General for Tax (DGT) has ruled that the platform is obliged to issue invoices for its operations, including commissions, although it may opt to have a third party issue them or use simplified invoices subject to certain limits.

The question raised

1. Obligation of the consulting entity to issue invoices for the commissions charged to the users of the platform.

The DGT's ruling

The platform is obliged to issue invoices for the operations it carries out, specifically for the commissions charged to users. It may opt for the recipients or third parties to issue invoices on behalf and for the account of the platform, complying with the regulatory requirements. Likewise, it may issue simplified invoices when the amount does not exceed 400 euros.

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