Special system for additional VAT

Duties concerning billing

• There is no obligation to issue an invoice for sales made, except for deliveries of properties subject to and not exempt from the tax. VAT (except those made in execution of a guarantee), when the recipient is a business or professional or an individual who requires an invoice to exercise a right of a tax nature, in deliveries to another Member State, in exports and when the recipient is the Public Administration or a legal entity that does not act as a business or professional. However, in the event of paying taxes in the PIT by direct estimation, they will be obliged, in any case, for the purposes of the PIT, to issue invoices for the operations they carry out in the development of their activity, even if they are covered by the equivalent surcharge regime of VAT.

• However, business owners or professionals may issue a simplified invoice and a copy thereof when the amount does not exceed 3,000 euros, VAT included in retail sales. For these purposes, supplies of personal property and livestock are considered retail sales, when the recipient of the transaction is not acting as a business or professional, but rather as an end consumer thereof. Sales of goods that, due to their objective features, packaging, presentation or state of conservation, are primarily for business or professional use, are not considered retail sales.

• Businesses or professionals supplying goods that should be subject to additional VAT must issue separate invoices to document said supplies, specifying the surcharge rate that has been applied and the amount.

• Retail traders who simultaneously carry out business or professional activities in other sectors must document the acquisitions of good for activities included in said regime on separate invoices, and all other activities, respectively.