It seems that it should be clear who has to present an invoice in this country and who does not. However, nothing is easy in the arduous and tangled Spanish tax system, so here we will try to explain the most important aspects.
Who is obliged to issue an invoice?
Entrepreneurs and professionals in the development of their activity and for payments received from customers prior to the delivery of goods or services (the famous "deliveries on account").
And are there any exceptions? Of course, it would be a law without exceptions, among others:
Hospitalisation or health care services
The transport of sick or injured persons
Supplies of rural land
Second and subsequent supplies of real estate, once construction has been completed.
Entrepreneurs or professionals under the special equivalence surcharge regime.
Entrepreneurs and professionals with activities under the special regime for agriculture, livestock and fishing.
The obligation to issue an invoice can be fulfilled by issuing a simplified invoice, when can I use it?
When the amount does not exceed €400 (VAT included).
When the amount does not exceed €3,000 in the following cases (reduced list):
Retail sales
Ambulance sales or services
Sales or services at the consumer's home
Transport of persons and their luggage
Hotel and restaurant services
Dance halls and discotheques services
Hairdressing and beauty parlour services
Photographic developing
Dry cleaning and laundry services
And must compliance always be carried out by the entrepreneur who carries out the activity?
No, the obligation to issue an invoice can be carried out by the recipient of the sales or services or by third parties, as long as the tax regulations state so.
In conclusion, we could say that EVERY businessperson or professional must issue an invoice or simplified invoice for the delivery of goods or provision of services, even on those occasions when I receive money on account.
