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Practical manual VAT 2024.

Invoices issued by third parties

The billing documents that a business or professional must issue may be physically prepared by a third party or by the recipient of the operation (client). In any case, the person issuing the invoice and responsible for fulfilling the obligation remains the businessperson or professional who carries out the transaction, so their identification data will be recorded in the document.

When the obligation is fulfilled by a client of the entrepreneur or professional specific requirements are :

  1. There must be a prior agreement between both parties.

  2. Each invoice must be accepted by the businessperson or professional who carried out the transaction.

  3. Invoices will be issued in the name and on behalf of the businessperson or professional who carried out the operations.

Invoices issued by recipients or third parties must have a different series for each of them.

Taxpayers whose tax records must be kept through the Tax Agency's electronic office, who have opted to comply with the obligation to issue invoices to the recipients of the operations or to third parties, must submit a census declaration communicating this option, the date from which they exercise it and, where applicable, the waiver of the same and the effective date.