And what is this billing address? Well, it is the address of your business premises.
As indicated in article 6 of the Billing Regulations, section e)
When the person required to issue the invoice or the recipient of the operations has several fixed places of business, the location of the business headquarters or establishment to which they refer must be indicated in cases where said reference is relevant for determining the tax regime corresponding to the aforementioned operations.
It may even happen that when having different business premises, there are different billing series , in order to keep a separate record of the productivity of each of them.
Similarly, we can also ask taiwan mobile number example suppliers to invoice us independently for the goods they supply to each of the locations.
We have already discussed in other posts the correct way to make an invoice , both complete and simplified, so that it is valid for tax purposes.
Tax domicile as a requirement to deduct an invoice
In order for you to be able to deduct an invoice , it must contain our identification data, otherwise, its validity will be null and void.
Likewise, the identification of the person issuing it must also appear: name, NIF and address.
The billing address usually appears on utility bills , as is the case with electricity bills, when our business premises are rented and the contract remains in the name of the owner.
In this case, we must be especially careful that the NIF that appears on the invoice is ours. Otherwise, we may have problems deducting the expense.
RECOMMENDED READING: What to do with tax-deductible invoices from previous years?
