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V0851-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Monthly summary invoices may be issued to group multiple transactions for the same customer

A petrol station has enquired whether it can issue a summary invoice at the end of each month instead of individual simplified invoices. The DGT has ruled that it is possible to group transactions occurring within the same calendar month into a single invoice, provided that the deadlines and limits set by the regulations are respected.

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2023-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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