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V3469-15 12 November 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura simplificada

Invoices must include sender and recipient details, except for simplified invoices

A query was raised regarding the validity of an invoice that only includes the sender's Tax Identification Number (NIF) without further identifying details. The Directorate-General for Taxes (DGT) ruled that general invoices must include information for both parties, although exceptions exist for simplified invoices.

The question raised

Cuestión planteada Si factura recibida por el consultante se ajusta a derecho.

The DGT's ruling

Las facturas expedidas por empresarios o profesionales deben contener la denominación social y el NIF tanto del expedidor como del destinatario. No obstante, se pueden expedir facturas simplificadas en supuestos específicos (como ventas al por menor hasta 3.000 euros), las cuales no requieren los datos del destinatario a menos que este sea empresario o profesional y lo solicite, o si lo requiere para ejercer derechos tributarios.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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