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V2122-24 ·1 October 2024 ·consulta-vinculante Medium impact
Tax

Summary invoices for private individuals must be issued by the last day of the calendar month at the latest

A self-employed professional inquired whether they could issue a summary invoice for May transactions during the month of June. The DGT ruled that, as the recipient is a private individual, the invoice must be issued no later than the last day of the month in which the transactions took place.

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2024-10-01PublishedPublished 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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