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V1123-18 30 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asiento resumen

Daily summary entries for invoices are permitted if issued on the same date

A catering company has enquired whether it can group its invoices into a single monthly summary entry. The DGT clarifies that summary entries are only valid for invoices issued on the same date and those that do not require mandatory identification of the recipient.

The question raised

Possibility of grouping issued invoices in a monthly summary entry.

The DGT's ruling

It is possible to make summary entries in the register of issued invoices provided that the invoices were issued on the same date and two requirements are met: that the identification of the recipient is not mandatory and that the accrual of the operations occurs within the same calendar month. In the case of simplified invoices, this allows for daily summary entries. For taxpayers subject to the SII, this grouping is also valid provided that the requirements of Article 63 of the VAT Regulations are met.

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