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V3294-20 6 November 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura electrónica

The obligation to issue invoices is mandatory, even if the customer waives receipt

A supermarket chain inquired whether it could offer customers the choice of receiving an electronic invoice, a paper invoice, or no invoice at all. The Directorate General for Taxes (DGT) ruled that the issuance of an invoice is a formal tax obligation that cannot be altered by private agreements.

The question raised

Admissibility of the billing system suggested by the taxpayer.

The DGT's ruling

The obligation to issue and deliver invoices is a formal tax obligation that cannot be altered by agreements between the parties, therefore the recipient cannot waive its receipt. For an invoice to be electronic, it requires the informed consent of the recipient, which may be express or tacit. Consent must allow for revocation at any time. The electronic invoice must guarantee the authenticity of its origin, the integrity of its content, and its legibility.

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