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Practical guide for completing census form 036

Box 740. Mandatory communication issue invoice for operational recipients or third parties

Boxes 740 and 739 allow the recipients of the operations or third parties to communicate the option to comply with the obligation to issue an invoice, in accordance with article 5.1 of the Regulation approving the invoicing obligations, approved by Royal Decree 1619/2012, of November 30, in the case of persons and entities referred to in article 62.6 of the Value Added Tax Regulation.

Article 5 of the aforementioned Royal Decree 1619/2012 provides the following:

  1. The obligation referred to in Article 2 (obligation to issue an invoice) may be materially fulfilled by the recipients of the operations or by third parties. In any of these cases, the businessperson or professional or taxpayer obliged to issue the invoice will be responsible for compliance with all the obligations established in this title.

    In the case of persons and entities referred to in article 62.6 of the Value Added Tax Regulations, who have opted to comply with the obligation to issue invoices for the recipients of the operations or for third parties, they must submit a census declaration communicating said option (box 740 “YES”), the date (box 739) from which they exercise it and, where applicable, the waiver (box 740 “NO”) of the same and the effective date (box 739)

  2. In order for the obligation referred to in Article 2 to be materially fulfilled by the recipient of the operations, the following requirements must be met:
    1. There must be an agreement between the businessperson or professional who carries out the operations and the recipient of these, by which the former authorizes the latter to issue the invoices corresponding to said operations. This agreement must be signed prior to carrying out the operations and must specify the operations to which it refers.
    2. Each invoice issued in this manner must undergo a procedure of acceptance by the business owner or professional that has carried out the transaction. This procedure will be arranged as decided by the two parties.
    3. The recipient of the operations who issues the invoices must send a copy to the businessperson or professional who carried them out.
    4. These invoices shall be issued in the name and on behalf of the business owner or professional that has carried out the transactions listed on the invoices.
  3. The obligation to issue an invoice may be fulfilled by business owners, professionals or VAT taxpayers by hiring third parties to whom they entrust their issuance.
  4. Where the recipient of the operations or the third party issuing the invoices is not established in the European Union, unless it is established in the Canary Islands, Ceuta or Melilla or in a country with which there is a legal instrument relating to mutual assistance with a scope similar to that provided for in Council Directive 2010 / EU of March 2010 on mutual assistance for the recovery of debts relating to certain taxes, duties and other measures and Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and the fight against fraud in the field of value tax, invoices may only be issued by the recipient of the operations or by third parties upon prior notification to the State Tax Administration Agency.

By virtue of the third transitional provision of Royal Decree 590/2016, exclusively with regard to the communication of compliance with the obligation to issue invoices by recipients of operations or by third parties that takes effect from 1 July 2017, it may be carried out from June 2017.