When do I need to make an invoice?
Invoices are commercial documents where commercial transactions or operations are recorded, related to the purchase or sale of a service or product. Generally, an invoice shows who buys and who sells, the date and place of the transaction and the reason for the commercial activity.
Invoices are not a mandatory task for all business owners, as Spanish legislation allows certain professionals with specific tax conditions not to issue invoices.
In this article we explain who is obliged to issue invoices, when it must be done and when it is not mandatory and if it is possible to replace invoices with tickers, among other things.
When should an invoice be made?
Professionals and entrepreneurs who have provided services or sell goods during the development of their professional activity are required to issue an invoice. Also, if they have received advances for those sales or if they are VAT taxpayers in the transactions in which they are the recipient.
But there's more:
- As long as the recipient is a company, a legal entity or a Public Administration worker. Also, if the person does not fall within any of these categories, but requests it.
- Exports of goods exempt from VAT, except if carried out by tax-free businesses.
- In distance sales and deliveries of goods to which special taxes apply, when they are made in the territory of application of the tax.
- In inter-community deliveries of goods exempt from VAT.
When is it not mandatory to issue an invoice?
The current tax regulations contemplate some situations in which it is not mandatory for the businessman or professional to issue an invoice. This occurs on 6 occasions, except when the company, professional or individual requires it, or in exports or when the recipient is the Public Administration or a legal entity not considered an entrepreneur or professional.
- Transactions exempt from VAT, unless they are carried out with health services, deliveries of real estate and deliveries of goods in which VAT could not be deducted.
- When the operations are carried out by people or professionals to whom the special equivalence surcharge regime applies to their activity.
- When they are activities covered by the special regime for livestock, agriculture and fishing.
- When they are operations that are carried out under the simplified VAT regime, unless the determination of the accrued fees is carried out taking into account the volume of income.
- When authorized by the Tax Management Department of the State Tax Administration Agency for some business sectors to avoid disruptions.
- In the case of financial and insurance operations.
When can an invoice be replaced with a ticket?
Currently the simplified invoice replaces what we know as tickets. The difference between the simplified invoice and the tickets is that this does not have to include the data of the person who receives it, only the sender's data is necessary.
An invoice can be replaced by a ticket or a simplified invoice when the amount does not exceed €400 VAT included or when it does not exceed €3,000 VAT included in these cases:
- Vehicle parking
- Turnpike.
- Movie rental.
- Development of photographs.
- I use sports facilities.
- Retail Sales
- Mobile and home sales or services.
- Hairdressers.
- Telephone services in booths.
- Restaurant and bar hospitality services.
- Dry cleaner.
- Transportation of people.
What to include in these tickets to be valid?
Just like invoices, tickets or simplified invoices must be filled out correctly by entering a series of mandatory data for it to be valid.
- Ticket number and its series
- Identification data and NIF of the issuer
- Tax rate applied or the phrase “VAT included”
- Total amount
How can an invoice automation app help you?
It is always useful to have software that helps you make your invoices, it is an agile way of making and sending invoices that allows you not to make mistakes in the information you fill in. Normally, these applications show you the information you must fill out and the tax rate you want to apply, just so you can write and select what you want and it will automatically calculate your invoice.
Forget about calculators and thousands of notes with numbers, with an invoice automation app you can always have your invoices in one place and access them from any device. One of the best features these apps offer is the automatic sending of the invoice to the client from the platform, just with one click!
With the taclia app you can create invoices and estimates automatically and easily, save time and money and sell more by doing the most laborious work in just a few minutes. Furthermore, taclia is more than that, it is the solution to manage your services, clients, suppliers and more from anywhere and without the need for prior experience.
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