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V0890-22 ·26 April 2022 ·consulta-vinculante Medium impact
Tax

Invoices received in January must be recorded and declared in Model 347 for that year

A laboratory asks whether a pharmacy under equivalent surcharge can record and settle a December invoice error in January and when it must include it in Model 347. The DGT replies that both registration note and inclusion in Model 347 depend on the invoice receipt date.

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2022-04-26PublishedPublished 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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