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VAT invoicing

Invoicing obligation, exceptions, types of invoices and contents

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Exceptions to the duty to bill

There are certain exceptions to the obligation to invoice, in the following transactions:

  1. The exempt operations under article 20 of Law 37/1992, of December 28 (see Related Content), with the exception of operations related to health and hospitalization services, deliveries of real estate and deliveries of goods exempt because the input VAT could not be deducted.

  2. Those carried out by businesses or professionals in carrying out activities subject to the Special Additional VAT Regime. Nevertheless, an invoice should always be issued for supplies of immovable property that are subject to and not exempt from the Tax (except those performed in execution of a guarantee).

  3. Those carried out by businesses or professionals in performing activities attached to the Simplified Regime of the Tax, unless the charges accrued are determined according to revenue volume. Nonetheless, an invoice should always be issued for transfers of fixed assets.

  4. Those others in which authorized by the Tax Management Department of the Tax Agency in relation to business or professional sectors or specific companies, in order to avoid disturbances in the development of activities.

    You must issue an invoice in the four cases mentioned above when the recipient is a business or professional or an individual who requires it to exercise a right of a tax nature, in deliveries to another Member State, in exports and when the recipient is the Public Administration or a legal person that does not act as a business or professional.

  5. Transactions carried out by businesses or professionals when carrying out activities attached to the Special Regime for Agriculture, Livestock Farming and Fishing, without prejudice to the need to issue a receipt ('agricultural receipt') for the reimbursement of compensation, if they have acquired the goods and services from businesses or professionals attached to the Special Regime. In any case, an invoice must be issued for supplies of immovable property.

  6. financial and insurance operations , regardless of the nature of the recipient, even if he or she acts as a businessman or professional, with the exception of taxable and non-exempt operations located in the Territory of Application of the Tax (Peninsula and Balearic Islands) or in another Member State.