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V0140-18 ·25 January 2018 ·consulta-vinculante Medium impact
Tax

Summary entries may be used in the register of issued invoices if certain requirements are met

A company enquired whether it could make a single monthly entry in its register of issued invoices. The DGT ruled that it is possible to group invoices into summary entries, provided that specific requirements regarding dates and the non-identification of the recipient are satisfied.

In 6 key points

How it affects those involved

Companies may simplify their accounting processes by using summary entries in their invoice registers, provided they comply with specific regulatory conditions regarding recipient identification and timing.

Lifecycle

2018-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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