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V2299-25 ·26 November 2025 ·consulta-vinculante Medium impact
Tax

Invoice issue date correct if issued between due date and 15th of next month

A transport company asks whether it must change an invoice date at customer request to delay payment. The DGT replies that the invoice is valid as it meets legal emission periods for businesses.

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2025-11-26PublishedPublished 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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