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V0161-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

Recapitulative invoices may be issued to group transactions for the same recipient within a calendar month

A gym company inquires whether it may issue recapitulative invoices for its online sales. The DGT responds that it is possible to group different transactions from the same calendar month for the same recipient, respecting the regulatory issuance deadlines.

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2023-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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