Skip to content
V0043-24 ·14 February 2024 ·consulta-vinculante Medium impact
Tax

Recapitulative invoices cannot be issued to group transactions for different recipients

A company selling medical products via a platform asks whether it can issue a single monthly invoice grouping all sales made to various individuals. The DGT rules that a recapitulative invoice is only permitted when multiple transactions are carried out for the same recipient within the same calendar month.

In 6 key points

How it affects those involved

Businesses must ensure that simplified invoices are issued for individual retail transactions and cannot consolidate sales made to different customers into a single monthly document.

Lifecycle

2024-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact