Is the electronic invoice mandatory even when the customer does not have a VAT number? The answer is yes, but it's not that simple. When faced with a natural person who only has a tax code, whoever issues the electronic invoice must take two precautions in filling out the document. Which? Talk about FIRST Tutorial in one of his first insights on tax issues.
The article also clarifies other doubts that may arise in the particular case of electronic invoices to customers without a VAT number. For example, is it mandatory to also issue a paper invoice? Can the customer waive this right? And if he does, where can he find his copy of the electronic invoice? This and more on FIRST Tutorials.
