Invoicing obligations

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

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

• Regarding the deduction of the VAT borne or paid, the recipient of the transaction must be in possession of an invoice to be able to deduct the VAT payments.

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

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