Invoicing obligations

The correct application of the VAT It requires the correct application of billing rules, the importance of which is manifested in two aspects:

• In the area of the impact of the Tax, except in specific cases.

• As for the deduction of the VAT supported or satisfied, since the recipient of the operation must be in possession of an invoice in order to deduct the VAT quotas.

The obligation of business owners and professionals to invoice is included in article 29.2.e) of Law 58/2003, of December 17, General Tax Law, in article 164, section one, number 3 of the Law of VAT and in the Regulation governing the billing obligations approved by Royal Decree 1619/2012, of November 30 (BOE December 1st).

This chapter focuses on the obligations existing in the general regime, while chapters 6 and 7 detail the specialities in terms of billing that are applicable in the special regimes. This manual is not intended to cover electronic billing regulated in articles 9 and 10 of the Regulation governing billing obligations and in Order EHA /962/2007, of April 10, which develops certain provisions on electronic billing and electronic storage of invoices.

1. Duty to bill
2. Invoices issued by third parties
3. Content of the invoice
4. Simplified invoices
5. Delivery times and invoicing
6. Duty to preserve the invoices
7. Billing documents as proof of deductions
8. Rectification invoices