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V1400-22 ·15 June 2022 ·consulta-vinculante Medium impact
Tax

Summary invoices to entrepreneurs may be issued until the 16th day of the month following the accrual

A transport company inquires about the issuance date of monthly invoices and the deadline for their registration in the SII. The DGT clarifies that, if the client is an entrepreneur, summary invoices may be issued before the 16th day of the following month.

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2022-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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