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20-06-2018 SII: Frequently asked questions (version 1.1)

FAQ no. 2.49 is modified to clarify that full invoices in which the assignation of the NIF of the beneficiary is not mandatory, in accordance with the previsions of letter d) of Article 6.1 of the Invoicing Rules, where the identity of the beneficiary is not provided, are exempt from code F1.　

FAQ no. 3.23 is modified to clarify that simple invoices regulated in Articles 7.2 and 7.3 of the Invoicing Rules, are exempt from code F2. An error also is corrected in the second paragraph of the answer, by adding "not":

  • " Complete invoices for which the inclusion of the recipient's Tax Identification Number is not mandatory under the provisions of letter d) of article 6.1 of the aforementioned Regulation governing invoicing obligations, characterized because the recipient of the same is not identified. These invoices will be entered with a specific note in the Issued Invoices Record Book."