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What Can I Do If My Supplier Won’t Give Me An Invoice?

Accounting obligationsTax Agency (Hacienda)

my provider does not issue invoices

“What can I do if my supplier won’t give me an invoice?” That’s a question we receive more frequently in recent times.

In difficult times like the one we are going through, the Spanish picaresque comes to light. In this article, I am going to give you solutions to the possible actions of the so-called rogue, who with his cunning, deceit and even swindling, tries to improve his social condition at the expense of others. 

I am talking about those businessmen or self-employed workers who, with the intention of not declaring their income and not paying VAT, do not issue invoices for their products or services. 

In these cases the company that makes the payment is harmed, because without the corresponding invoice it will not be able to deduct the VAT or include the expense as a deductible, reducing its income tax payment.

What are the obligations of the supplier?

1. Issue an invoice and a copy of it for the supply of goods and services carried out in the course of their activity.

2. Send the original of the invoices to the recipient of the transactions at the same time as the goods are delivered, or the service is provided. And in any case, the delivery must be made before the 16th day of the month following the date of the invoice (which usually coincides with the accrual of VAT on the respective transaction).

But what if, despite these obligations, the supplier does not deliver the invoice to me? What options do I have?

1. The first alternative is the “friendly way”

Either by phone or email, you can claim your invoice. If after a reasonable time you do not receive any news, the next step is to make a complaint:

Via bureau fax through Correos – is the most used and traditional system.

Notary requirement – in this system, you use the notary as a notifier, it is the most guaranteed, but quite expensive.

– By certified email – is a system increasingly used and with more guarantees, we have used the company Mailcertificado

2. Administrative economic claim before the Economic-Administrative Tribunal

Here, you start an administrative procedure, not a judicial one, so it has no cost for you. Furthermore, the Tribunal must resolve this procedure within one year.

What do you have to provide to start this procedure?

1. Copy of the bureaufax, notary’s requirement or certificate of the email.

2. Report of the events.

3. What service you received or what goods you purchased.

4. Copy of the contract, if any.

5. Proof of payment.

Suppose the complaint is well justified and argued. In that case, it is most likely that the Economic-Administrative Tribunal will consider your request and impose a specific deadline on the supplier to issue the invoices for the operations carried out. The supplier should send you a copy of these invoices. 

Next steps if your supplier still doesn’t send you an invoice

All right, you know what you have to do, but now you’re back in the hands of the supplier. And if, despite the resolution, the supplier is still in his thirties and doesn’t issue the invoices? You will have to write two letters:

1. A new written statement

A new letter addressed to the Economic-Administrative Tribunal informing it that the supplier has not complied with the terms of the resolution and has still not issued an invoice, and that it will be you (as the recipient of the services) who will issue the invoice on behalf of the supplier

 To make it clear, you open a Word document and create the invoice that should have been created by your provider and send him a copy. In short, if he doesn’t do it, you will have to do it yourself!

2. Written Statement to AEAT

This letter you should address to Hacienda where you should inform them of the following:

– Of the existence of a resolution of the Economic-Administrative Tribunal in which the supplier is obliged to issue the invoice, and which has not been complied with.

– That the Court has been informed of this fact.

– That you, as the recipient of the invoice, have issued it in the name of the supplier. 

– You must provide a copy of the issued invoice.

At this point, you have a valid and deductible invoice, both for VAT and personal income tax purposes. It has been a long process, but depending on the amount of the invoice, it will have been well worth it.

Related articles:

Most Common Deductible Expenses for Self-employed in Spain

What a Valid Invoice Must Include?

Do Not Forget to Check Your Expense Invoices

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