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VAT invoicing

Invoicing obligation, exceptions, types of invoices and contents

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Duty to bill

Employers and professionals are under the obligation to issue an invoice and a copy of it for the delivery of goods and rendering of services that they carry out in the performance of their activity, and to keep a copy of it. They must also issue invoice in the case of advanced payments, except for exempt Intra-Community deliveries of goods.

In any case, employers and professionals are under the obligation of issuing an invoice in the following cases:

  • When the recipient is an employer or professional and acts as such.

  • When the recipient of the duty requires it for the exercise of any right of a tributary nature.

  • Exports of goods exempt from VAT (except those carried out in duty-free stores).

  • Intra-Community deliveries of goods exempt from Value Added Tax.

  • When the recipient is a Public Administration or a legal person who does not act as employer or professional.

  • Some deliveries of goods aimed for installation or assembly before being made available, when the said installation is finalised in the territory of application of the tax.

  • Distance sales and deliveries of goods subject to Special Taxes, when they are understood to have been carried out in the territory of application of the tax.

In cases of reversal of the taxable person, when the person carrying out the operation is a businessman or professional not established in the Community, the recipient must keep the accounting receipt for the operation (any document that serves as support for the accounting entry); If the operation is carried out by a taxable person established in the Community, the recipient will have to be in possession of the original invoice issued by the supplier, which must contain the requirements set out in article 226 of Directive 2006/112/ EC , of the Council, of November 28, 2006 (VAT Directive).