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V1631-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

Summary invoices may group transactions from the same calendar month for a single recipient

The applicant inquired whether it is possible to issue a single monthly invoice for public bodies that groups several transactions. The DGT ruled that summary invoices may be used provided that the transactions are for the same recipient and occur within the same calendar month.

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2023-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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