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V1123-18 ·30 April 2018 ·consulta-vinculante Medium impact
Tax

Daily summary entries for invoices are permitted if issued on the same date

A catering company has enquired whether it can group its invoices into a single monthly summary entry. The DGT clarifies that summary entries are only valid for invoices issued on the same date and those that do not require mandatory identification of the recipient.

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2018-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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