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V2309-23 ·9 August 2023 ·consulta-vinculante Medium impact
Tax

Monthly summary invoices issued by the recipient on behalf of the seller may be declared in the SII

A petrol station has enquired whether it should include daily sales invoices or the monthly summary invoices issued by its collection agency in the SII. The DGT has ruled that, where an agreement exists for the recipient to issue invoices on behalf of and for the account of the seller, these summary invoices are the ones that must be declared in the SII.

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2023-08-09PublishedPublished 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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