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VAT practical manual 2022.

Invoices issued by third parties

The billing documents that must be issued by an entrepreneur or professional can be materially prepared by a third party or by the recipient of the operation (customer). In any case, the issuer of the invoice, and responsible for compliance with the obligation, continues to be the businessman or professional who carries out the operation, so their identifying data will be those that are recorded in the document.

When the obligation is fulfilled by a client of the businessman or professional, specific requirements are established:

  1. There must be a prior agreement between both parties.

  2. Each invoice must be accepted by the businessman or professional who carried out the operation.

  3. Invoices will be issued in the name and on behalf of the businessman or professional who carried out the operations.

Invoices issued by recipients or third parties must have a different series for each of them.

Taxable persons whose Tax record books must be kept through the Electronic Headquarters of the Tax Agency, who have opted to comply with the obligation to issue an invoice by the recipients of the operations or by third parties, must submit a census declaration communicating said option, the date from which they exercise it and, where applicable, the waiver thereof and the date of effect.