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V2519-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Deadline for supplying received invoices in the SII starts from the date of accounting entry

The inquirer asks about the relationship between the accounting entry date of received invoices and the settlement period in the SII. The DGT clarifies that the four-calendar-day deadline for supplying information begins from the date of entry into the accounting system.

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2019-09-17PublishedPublished 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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