Skip to content
V2832-19 ·15 October 2019 ·consulta-vinculante Medium impact
Tax

September transactions with October invoices must be declared in the third quarter VAT return

A taxpayer inquired which return should include September transactions for which a summary invoice is issued on 1 October. The DGT ruled that, although the invoice is dated October, the transactions must be recorded in the return for the period in which they accrued, namely, the third quarter.

In 5 key points

How it affects those involved

This clarification ensures consistency in VAT reporting by prioritising the accrual principle over the invoice date for summary invoicing purposes.

Lifecycle

2019-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact