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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.10.1 Obligation to invoice

Business owners and professionals are required to issue invoices for deliveries of goods and services provided in the course of their activity, as well as to keep a copy of them. An invoice will also be issued for advance payments, except for intra-Community deliveries of exempt goods.

Certain business owners and professionals may be exempt from the obligation to issue invoices for some of their transactions, such as, for example, transactions exempt from VAT under Article 20 of the Tax Law.

Tax Agency: Billing and Registration