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V2075-18 ·12 July 2018 ·consulta-vinculante Medium impact
Tax

Four-day deadline for submitting billing records to the SII begins from the date of invoice issuance

The applicant inquired about when the period for submitting billing records to the SII begins. The DGT ruled that the four-calendar-day period starts from the date the invoice is issued.

In 6 key points

Lifecycle

2018-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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