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V0834-21 ·8 April 2021 ·consulta-vinculante Medium impact
Tax

Invoices for advance payments cannot be backdated without cash movement

A company inquired whether it could change the date of an advance payment invoice issued in 2019 to a date in 2020 without any new cash movements. The DGT ruled that this is not legally compliant, as invoices must be issued in accordance with accrual rules and statutory deadlines.

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2021-04-08PublishedPublished 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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