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V1407-18 ·28 May 2018 ·consulta-vinculante Medium impact
Tax

Invoices may be grouped into a single daily summary entry if certain requirements are met

A company inquired whether it could group all invoices issued within the same month into a single monthly summary entry. The DGT ruled that summary entries are only permitted for invoices issued on the same date, provided that identifying the recipient is not mandatory and the accrual occurs within the same calendar month.

In 6 key points

How it affects those involved

Companies must ensure that any grouping of invoices into summary entries adheres to the strict criteria of identical issuance dates and identical accrual months, particularly when dealing with simplified invoices where recipient identification is not required.

Lifecycle

2018-05-28PublishedPublished 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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