Who is exempt from issuing Invoices?
Under Article 9 of the CIVA on the exemption regime, “taxable persons twitter phone number data carry out exclusively tax-exempt transactions” are not required to issue invoices. They must only issue receipts proving payment made. Doctors, nurses and tutors are examples of exempt professionals. Tickets for shows or transport, street sales or sales made through vending machines are also exempt from issuing invoices.
Are There Exceptions to the Invoice Issuance Exemption?
Yes, the VAT Code lists the entities required to issue and communicate invoices regardless of exemption:
Exports and exempt operations ( art.14 );
Transactions carried out abroad that would be taxable if they were carried out in national territory;
Additional expenses such as packaging, commissions, insurance and transport (no. 2 of art. 17 );
Transfer of goods and provision of services destined for free trade zones, temporary warehouses, customs or non-customs warehouses (No. 1 of Article 15 );
Transfer of goods and provision of services for the purposes of construction, repair, maintenance, transformation, equipment or supply of drilling or exploration platforms located in territorial waters (No. 1 of Article 15 );
Exempt transactions such as credits, guarantees, management of investment funds and others mentioned in art. 9 , when the recipient is established or domiciled outside the European Community;
Transactions exempted under Article 7 , for example the transfer of goods and the provision of ongoing services.
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How to Issue Invoices?
All invoices must be issued using certified invoicing software (such as Vendus ) or on forms from printers authorized by the Tax and Customs Authority ( manual invoices ). They must contain the following elements:
Date of issue;
Invoice number (sequential numbering);
Name or corporate name of the supplier of goods or service provider;
NIF of the supplier of goods or service provider;
Name or company name of the recipient of goods or services;
NIF of the recipient of goods or services;
Name and quantity of goods or services;
Value of the provision of services or the transfer of goods;
Applicable fees;
Amount of VAT paid;
Reason justifying the non-application of the tax (if applicable);
Date on which the goods were made available or the services were performed if the date does not coincide with the invoice issue date.
