In the terms of documentation that is used when there is a sale of goods or provision of services, the question is what about a proforma invoice?
According to current regulations, a proforma invoice is not obligatory to use. More precisely, a proforma invoice has no value for tax purposes, and cannot be used as proof of a transaction or as a purchase guarantee.
Is the proforma invoice obligatory to use in Spain (state level)?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1067
Content accuracy validation date:
04.04.2022
Content accuracy validation time:
13:58h
The purpose is to inform about a commercial promotion of the services and/or products that are offered with their corresponding price so that the client can assess all this information. Also, a proforma invoice usually contains the same information as an ordinary one -only changes in the number series, which must be different. Not numbered and is not usually signed or stamped, only a proforma title must be indicated.
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