Simplified invoices
1.Simplified invoices
1.The invoicing obligation may be fulfilled by issuing a simplified invoice and a copy thereof in the following cases:
When the amount does not exceed 400 euros, VAT included.
Where a corrective invoice is to be issued.
2.In the following operations, when the amount does not exceed 3,000 euros, VAT included:
Retail sales.Retail sales are deemed to be supplies of movable tangible or movable tangible property where the recipient of the transaction does not act as a trader or professional but as a final consumer of the goods.Retail sales shall not be deemed to be sales of goods which, by reason of their objective characteristics, packaging, presentation or state of preservation, are principally for business or professional use.
Sales or services in ambulances.
Sales or services to the consumer's home.
Transport of people and their luggage.
Hotel and restaurant services provided by restaurants, bars and similar establishments, as well as the supply of food and beverages for consumption on the spot.
Dance halls and night clubs.
Telephone services provided in cabins or through rechargeable magnetic or electronic cards, which do not allow for the identification of the bearer.
Hairdressing services and beauty institutes.
The use of sport facilities.
Photograph development and services provided by photographic studios.
Parking and parking of vehicles.
Film rental.
Dry cleaning and laundry services.
Use of toll motorways.
Those authorised by the Tax Management Department of the State Tax Administration Agency.
Simplified invoices must contain at least the following data:
Number and, where applicable, series.The numbering shall be sequential.
Issue date:
The date on which the transactions were carried out or the advance payment was received, provided that this is different from the date of issue of the invoice.
Tax identification number, as well as the name and surname, trade name or company name of the person required to issue it.
Identification of the type of goods delivered or services rendered.
Tax rate applied and optionally also the expression "VAT included".
Total compensation..
In the case of amending invoices, the express and unambiguous reference to the amended invoice and the specifications being amended.
The information included on ordinary invoices relating to the application of special regimes and certain transactions (exempt, reverse charge, etc.).
2.Documents issued by the addressee
Those who purchase goods or services from persons or entities covered by the special scheme for agriculture, livestock and fisheries at VAT, must issue a receipt signed by the taxable person covered by this special scheme.