Special system for additional VAT

Duties concerning billing

• There is no obligation to issue an invoice for sales made, except with supplies of properties that are subject to and not exempt from VAT (except for those carried out in execution of a guarantee), when the recipient is a business or professional or an individual issuing an invoice to exercise a tax right, in supplies to another member state, on exports, and when the recipient is the Public Administration, or a corporate person not acting as a business or professional.
  Nevertheless, businesses and professionals can issue a simplified invoice and a copy thereof when the amount does not exceed 3,000 euros, including VAT, for 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.