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A laboratory asks whether a pharmacy under equivalent surcharge can record and settle a December invoice error in January and when it must include it in Model 347. The DGT replies that both registration note and inclusion in Model 347 depend on the invoice receipt date.
Cuestión planteada Si la farmacia cliente de la consultante puede contabilizar la factura en enero 2022, junto a la factura de abono. En tal caso, ¿cuándo debe incluir la farmacia la factura en su declaración del modelo 347?
La anotación en el libro registro de facturas recibidas debe realizarse por el orden en que se reciben las facturas. Para la declaración anual de operaciones con terceras personas (modelo 347), las operaciones se entienden producidas en el periodo en que debe realizarse la anotación registral según el Reglamento del IVA. Por tanto, una factura recibida en enero debe anotarse en enero y consignarse en el modelo 347 correspondiente a ese ejercicio.
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