Frequently asked questions in relation to VAT on property rentals
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There is no obligation to issue an invoice unless the operation is addressed to another businessman, a legal entity (Foundation, Association) or a Public Administration.
You must also issue an invoice if the recipient, being an individual, requires it for the exercise of any right of a tax nature or when derived from other regulations (for example, defense of consumers and users).
In these cases, you must issue a complete invoice, identifying the client.