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A professional has enquired about the correct method for ensuring consecutive invoice numbering. The Directorate-General for Taxes (DGT) clarifies that numbering must be sequential and that the relevant date for this correlation is the date the invoice is issued, rather than the date of the transaction.
Cuestión planteada La planteada en la descripción de los hechos.
Los empresarios o profesionales deben expedir facturas con una numeración correlativa dentro de cada serie. La correspondencia de esta correlación debe basarse en la fecha de expedición de la factura y no en la fecha en que se realizaron las operaciones documentadas.
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