Entrepreneurs and professionals or taxpayers can only issue an original invoice/simplified invoice (receipt). But, in certain situations, there is the possibility to issue a copy of the invoice receipt/ simplified invoice.
How is a copy of the invoice and simplified invoice treated in Spain?
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Spain
Author: Kristina Dosen
Category:
Fiscal subject related
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450
Content accuracy validation date:
25.05.2022
Content accuracy validation time:
14:27h
Content
More precisely, that will be possible:
a) when in the same delivery of goods or provision of services multiple customers concur (in this case, it must be recorded in the original and each of the copy/duplicates the portion of the taxable base and quota passed on to each of them)
b) In the event of loss of the original for any reason
It is important to state that the duplicate copies need to contain the expression "duplicate".
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