The Resource La obligación de facturación en las operaciones internacionales

La obligación de facturación en las operaciones internacionales

Label
La obligación de facturación en las operaciones internacionales
Title
La obligación de facturación en las operaciones internacionales
Title variation
Invoicing and international transactions
Creator
Subject
Language
eng
Summary
The invoicing regulation in force since 1 January 2013 regulates invoicing on international transactions. According to this regulation, the obligation to issue an invoice is based on the place of supply of the transactions; therefore, invoices must comply with regulations of the State in which the transactions are deemed to be carried out. There are some exceptions to this, basically those in which the taxable person carrying out the transaction is not established in the State in which the transaction is located and, additionally, the reverse charge mechanism applies. This article analyses this split of applying regulations and the requirements for these invoices
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2013),
http://library.link/vocab/creatorName
Sánchez Gallardo, F.J
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT
  • invoice method
  • place of supply
  • reverse charge mechanism
  • territoriality principle
Label
La obligación de facturación en las operaciones internacionales
Instantiates
Publication
Label
La obligación de facturación en las operaciones internacionales
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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