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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Deliveries of beverages are not successive transactions and allow recapitulative invoices
V1298-26
The possibility of issuing summary invoices for the assignment of use of facilities
V0167-26
Medical assistance services exempt from VAT
V2408-25
Summary invoices for private individuals must be issued by the last day of the calendar month at the latest
V2122-24
Company-paid tourist attraction tickets are not disbursements and must be included in the taxable base
V1492-24
Deadlines for issuing summary invoices and the nature of invoice substitution
V1102-24
A management entity may issue transport invoices on behalf of municipalities and issue summary invoices
V0175-24
Recapitulative invoices cannot be issued to group transactions for different recipients
V0043-24
Monthly summary invoices issued by the recipient on behalf of the seller may be declared in the SII
V2309-23
Summary invoices may group transactions from the same calendar month for a single recipient
V1631-23
Monthly summary invoices may be issued to group multiple transactions for the same customer
V0851-23
Recapitulative invoices may be issued to group transactions for the same recipient within a calendar month
V0161-23
Summary invoices to entrepreneurs may be issued until the 16th day of the month following the accrual
V1400-22
Issuance of certificates of suitability by a Professional Association is subject to VAT and requires invoicing
V1390-22
September transactions with October invoices must be declared in the third quarter VAT return
V2832-19
Fuel consumption reports do not replace supplier invoices for VAT deduction
V2762-19
Invoicing and liability periods vary by recipient status in transport services
V2807-18
Es posible emitir facturas recapitulativas mensuales para agrupar servicios de transporte realizados en un mismo mes
V2580-18
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