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V3433-16 ·20 July 2016 ·consulta-vinculante Medium impact
Tax

Single annual invoice for electricity supplies with monthly payments is not permitted

An electricity retailer enquired whether it could issue a single annual invoice instead of monthly ones. The DGT ruled that invoicing is mandatory each time a payment is collected or becomes due.

In 5 key points

How it affects those involved

Electricity suppliers must continue to issue invoices corresponding to each monthly payment or when the debt becomes due, rather than consolidating them into a single annual document.

Lifecycle

2016-07-20PublishedPublished 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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