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New invoicing regulations

Through the Royal Decree 1619/2012, of November 30th and in order to establish a harmonized system of billing under the terms of Directive 2010/45/EU, from January 1st  2013 the issue of tickets disappears, and it is established a regime based on two types of invoices, complete or ordinary and simplified.

When simplified invoices may be issued?  

  • When the amount of the transaction does not exceed 400 € (VAT included).
  • When corrective invoice must be issued.
  • Where the amount does not exceed € 3,000 (VAT included), in a series of operations:
  • Retail sales.
  • Ambulance services.
  • Services provided to the consumer’s home.
  • Transport of passengers and their luggage.
  • Hotel and catering services provided by restaurants, bars, cafes, etc.
  • Services provided by dance halls and nightclubs.
  • Telephones services provided using public use telephone booths or by cards that do not permit identification of the bearer.
  • Hairdressing and beauty salons.
  • Use of sporting facilities.
  • Photo studios.
  • Parking services.
  • Movies rental.
  • Dry cleaning and laundry services.
  • Use of toll roads.Assumptions that authorizes the Department of Management of the Inland Revenue.

In any case, simplified invoice can be issued:

  • In the delivery of goods to another EU Member State.
  • The supply of goods that are understood in the territory of application of the tax.
  • The supply of goods or services in the VAT application territory, when the provider of the goods or service is not established in such territory, the consignee is the taxable person of the operation subject to the same and the invoice is issued by this.
  • The supply of goods or services that:
    • It is subject in another Member State, the taxable person is the recipient and the invoice is not issued on behalf of the supplier.
    • It is understand conducted outside the EU.

The simplified invoices requirements are:

  1. Number and series.
  2. Date of issue.
  3. Tax Identification Number, name or business name or company name.
  4. Tax Identification Number, and address of the recipient, at either entrepreneur or professional and if required.
  5. Identification of the type of goods or services provided.
  6. Tax rate and optionally also the term “includes”
  7. If the invoice includes transactions subject to different tax rates of VAT, it shall be specified separately the taxable amount for each of the operations.
  8. Shown separately from the tax when the recipient is a trader or professional and so requires.
  9. Total consideration.
  10. If corrective invoices, its appropriation expressed as such, and the elements that are modified with quantification of the tax base, tax rate and tax rate.
  11. If the transaction is exempt from tax, the explicit reference to Directive 2006/11/EC
  12. In the delivery of new means of transport shall include: its characteristics, the date of initial operation and the distances traveled or hours of flight navigation or performed until delivery.
  13. In the case that the purchaser or recipient of the supply issues the invoice instead of the supplier or provider, should appear the words “billing by the recipient”
  14. In the event that the taxpayer is the purchaser or recipient of the transaction, the terms “reverse charge”.
  15. In case of application of the special scheme for travel agents, the words “special scheme for travel agents.”
  16. In case of application of the special scheme for used goods, works of art, antiques and collectibles, the words “special regime for used goods”, “special regime of art objects” or “special regime of antiques and collectibles”.

Moreover, invoices may be issued by means of paper or electronic form, which ensure the required to dispatch the authenticity of their origin. In the case of electronic invoices, should be ensured by means of an advanced electronic signature, by economic exchange data or by other means which the parties have notified the Tax Authorities and have been validated. There are many aspects with regards to this new regulation for billing, so if you have any questions, please contact the Fiscal Department of Lexland Abogados.

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