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An air transport company inquires whether it must maintain accounting records through the Immediate Supply of Information (SII) system and if it may use monthly summary entries. The DGT rules that, having exceeded the established volume of operations, the company is obliged to use the SII, and that summary entries are only valid for invoices issued on the same date.
Cuestión planteada Si la consultante está obligada a la llevanza de los libros registros a través del Suministro Inmediato de información, y en tal caso, si podría realizar asientos resúmenes mensuales.
Los empresarios con periodo de liquidación mensual y volumen de operaciones superior a 6.010.121,04 euros están obligados al suministro electrónico de registros de facturación (SII). Es posible realizar asientos resúmenes en el libro registro de facturas expedidas siempre que las facturas se hayan expedido en la misma fecha o día, no sea preceptiva la identificación del destinatario y el devengo se haya producido en el mismo mes natural.
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