The article discusses the obligation to bear the VAT (Value Added Tax) when the issuer of the invoice delivers it one year after the date of the taxable event. According to Article 88 of Law 37/1992, taxpayers must fully pass on the VAT amount to the recipient of the taxable transaction, who is obliged to bear it, provided the VAT pass-on complies with the law’s requirements, regardless of any agreements between them.
The specific case involves a physical person who provided notary services (two deeds) to a municipality and issued the corresponding invoices on the date of the taxable event. However, the invoices were not delivered to the recipient until one year after the taxable event. In this context, the article emphasizes that passing on the VAT should occur at the time of issuing and delivering the invoice to the recipient.
Due to the delay in delivering the invoices to the recipient, the right to pass on the VAT is lost after one year from the taxable event, as per Article 88. The article clarifies that this one-year limitation period applies when there is no justified cause for the lack of VAT pass-on.
However, the article points out that if the recipient of the services is not obliged to bear the VAT due to the one-year limitation on the issuer’s right to pass it on, there is nothing to prevent the recipient from voluntarily accepting the belated VAT pass-on. The law does not prohibit the recipient from voluntarily bearing the VAT after the one-year period, even if it is passed on late. This does not imply a violation of any obligation on the part of the recipient.
Source: audiconsultores-etlglobal.com
