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, responsible for the fulfilment of the duty, is still the employer or professional who carries out the operation, so his identifying data shall be the ones featuring in the document.
Where the obligation is discharged by a client of the entrepreneur or professional, specific requirements are laid down:
There must be a prior agreement between both parties.
Each invoice must be accepted by the trader or professional who carried out the transaction.
Invoices shall be issued in the name and on behalf of the trader or professional who has carried out the transactions.
Invoices issued by the addressees or by third parties must have a separate series for each of them.
Taxpayers whose tax registration books must be kept through the Tax Agency's Electronic Headquarters, who have opted for compliance with the obligation to issue invoices by the recipients of the transactions or by third parties, must submit a census declaration notifying this option, the date from which they exercise it and, where applicable, the waiver of this option and the effective date.