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A company has enquired whether it can establish a specific numbering sequence for its invoices. The DGT has ruled that it is possible to start numbering at the beginning of the calendar year, provided that correlation between dates and numbers is maintained.
Cuestión planteada Numeración de las facturas expedidas.
No existe impedimento para que la numeración de las facturas se inicie con el comienzo del año natural o del ejercicio fiscal. Es necesario que se mantenga una correlación entre las fechas de expedición y la numeración correspondiente. Se pueden utilizar series separadas cuando existan razones que lo justifiquen, como tener varios establecimientos o realizar operaciones de distinta naturaleza.
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