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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.
Cuestión planteada Posibilidad de agrupar las facturas emitidas en un asiento resumen mensual.
Es posible realizar asientos resumen en el libro registro de facturas expedidas siempre que las facturas se hayan emitido en la misma fecha y se cumplan dos requisitos: que no sea preceptiva la identificación del destinatario y que el devengo de las operaciones sea dentro del mismo mes natural. En el caso de facturas simplificadas, esto permite realizar asientos resumen diarios. Para sujetos acogidos al SII, también es válida esta agrupación siempre que se cumplan los requisitos del artículo 63 del Reglamento del IVA.
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