Doctrine by topic · DGT Observatory

Identification of the Recipient: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Refined position High confidence 8 rulings · 2014–2024

Current position

The identification of the recipient in invoices and registration books must be based preferably on data from valid official identity documents, such as DNI, NIF, TIE, NIE, or passport. In the case of foreigners, information from their passport or identity document issued by their national authorities must be used. For the annual declaration of operations with third parties, operations with individuals must be included if the recipient is identified in the invoice, excluding simplified invoices under €400.

The position of the DGT has moved from focusing on the responsibility to rectify identification errors in the invoice (V0159-14) to establishing specific requirements for the grouping of invoices without mandatory identification (V0140-18 to V1434-18). Subsequently, the scope of the annual declaration of operations with third parties has been specified (V2001-21) and, finally, the standard of accuracy for identity data has been defined (V2305-24).

Turning points

  1. V2001-21

    Specifies that operations with individuals must be included in the annual declaration if the recipient is identified, excepting simplified invoices of less than €400.

  2. V2305-24

    Establishes that identification must preferentially rely on valid official identity documents (DNI, NIF, TIE, NIE, or passport).

Analysis based on 7 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V2305-24 5 Nov 2024

Surnames on official identity documents must be used for invoicing and registration

SG de Impuestos sobre el Consumo
factura simplificadalibro registro de facturas expedidassuministro inmediato de informaciónobligaciones de facturaciónidentificación del destinatario LIVA — Ley 37/1992 del IVA art. 164.3LIVA — Ley 37/1992 del IVA art. 164.4
Affects CompanyExpat · Non-residentIndividual
V2921-23 31 Oct 2023

Simplified invoices allowed for services under €400

SG de Impuestos sobre el Consumo
factura simplificadalibro registro de facturas expedidasasientos resúmenesmodelo 347identificación del destinatario LIVA — Ley 37/1992 del IVA art. 164.1.3RD 1619/2012
Affects CompanyExpat · Non-residentIndividual
V1123-18 30 Apr 2018

Daily summary entries for invoices are permitted if issued on the same date

SG de Impuestos sobre el Consumo
asiento resumenlibro registro de facturas expedidasfactura simplificadadevengosuministro inmediato de información RIVA — RD 1624/1992, Reglamento del IVA art. 43.4RIVA — RD 1624/1992, Reglamento del IVA art. 62.6
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact