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V1434-18 ·29 May 2018 ·consulta-vinculante Medium impact
Tax

Summary entries for simplified invoices are permitted if issued on the same date

A hospitality company has enquired whether it can group the billing from its premises into summary entries and what requirements must be met. The DGT has ruled that this is possible provided that the invoices are simplified, have been issued on the same day, and the accrual occurs within the same calendar month.

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2018-05-29PublishedPublished 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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