Obligation to issue invoices in Spain
By Welex, your multilingual accountant in Spain.
During our vast experience at our accountancy department we have had many queries from our clients about what obligations they have when issuing an invoice in Spain. We would therefore like to clarify some of these queries from Welex.
When do you need to issue an invoice in Spain?
In the event that you carry out an economic activity in Spain, all people in business and professions are obliged to issue an invoice in Spain and keep a copy of this on their file for every delivery of good and services which they carry out.
They are also required to issue an invoice in Spain for any deposit received in advanced for goods or services that will be delivered at a later date, with the exception of intra-community exempt goods or services.
In which cases you need to issue an invoice in Spain?
All business and professional are obliged to issue an invoice in Spain in the following cases:
- When the recipient of the invoice in Spain issued is a business or a professional receiving the goods or services and acting as such.
- When the recipient requests the invoice in Spain because of a tax right he may have.
- For export of goods exempt of VAT, except in the case of duty free shops.
- Intra-Community delivery of goods exempt of VAT.
- When a public administration or a legal person, not acting as a business or professional, receives the goods or services.
- Delivery of good intended to be installed or assembled before being handed to the customer, when the final procedure takes place in the Spanish taxable area.
- Distance sales and delivery of goods when these are subject to special taxes, when takes place in Spanish taxable zone.
When a taxpayer, an entrepreneur or professional not established in the community, makes an investment, the accounting prove of the operation should be kept by the recipient. If a taxable person established in the community carries out the operation the recipient must possess the original invoice issued by the supplier that must contain the requirements set out in Article 226 of the Directive 2006/112 / EC , of November 28, 2006 (VAT Directive).
Main formal requirements of an invoice in Spain
The requirements of a Spanish invoice are set out in Article 226 mentioned above are:
1) The date of issue of the invoice.
2) A sequential number, based on one or several series that uniquely identifies the invoice.
3) The VAT identification number (cif, dni, nie), with which the taxpayer has made the delivery of goods or the provision of services.
4) The identification number of the acquirer or the recipient for the purposes of VAT, with which a delivery of goods or a provision of services for which the debtor of the tax has been received.
5) The full name and fiscal address of the taxpayer and the acquirer or consignee.
6) The quantity and type of the goods supplied or the scope and nature of the services provided.
In accordance with Article 2.4 of the Regulation regulating billing obligations, any document that supports the accounting entry of the operation will be considered as accounting proof when the person who performs it is an entrepreneur or professional not established in the Community.
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