Self-employed: when you can do a simplified one and when you can't, according to the Treasury

They can be carried out as long as the total amount does not exceed 400 euros, although there are exceptions.

When to make a simplified invoice and a complete one? The Treasury establishes certain criteria to accept the delivery of one invoice or another.

In the case of simplified invoices, these can be made as long as the amount does not exceed 400 euros VAT included. A simplified invoice can also be presented when it is a corrective invoice or if the person presenting it is authorized by the Tax Management Department.

Although in the first instance simplified invoices are made when the operations do not exceed 400 euros, there are also cases in which they can be presented if the operations do not exceed 3,000 euros, VAT included.

Retail sales would be in that situation. Deliveries of tangible movable property or livestock in which the recipient of the transaction does not act as a businessman or professional are considered as such.

Intercommunity deliveries

This type of invoice may also be issued in sales processes or in ambulance services, in the transportation of people and luggage, in hospitality services, in dance halls, in telephone services and in those that are hairdressing and beauty institutes. . The same will happen in vehicle parking, photo developing, dry cleaners and toll roads.

The Treasury clarifies that a simplified invoice cannot be issued when it comes to inter-community deliveries of goods, when there are distance sales of goods delivered in Spain and transported from another Member State or in the case of operations located in the Territory of application of the Tax (TAI) if the supplier is not established in this territory.

On the other hand, if the operation is carried out outside the European Union and if it is located in another Member State (MS), the taxable person is reversed (ISP) and the recipient does not issue the invoice on behalf of the supplier or provider. Nor may a simplified invoice be issued.

It should be remembered that to deduct VAT from a simplified invoice, the NIF of the recipient and address must appear, as well as the passed-on fee, which must be entered separately.