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How is a copy of the invoice and simplified invoice treated in Spain?
Summary
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.
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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