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A beverage distributor asks whether its supply operations constitute successive transactions and whether it can issue recapitulative invoices. The DGT responds that these are deliveries of goods with recognition upon availability and that operations in the same natural month and addressed to the same recipient may be grouped into a single invoice.
Question posed: Whether the deliveries consulted, for Value Added Tax purposes, must be classified as successive performance operations, and whether the consultant may issue summary invoices for said operations.
The delivery of beverages does not constitute successive performance operations, but rather deliveries of goods whose accrual occurs when they are made available to the acquirer. Regarding invoicing, it is possible to issue summary invoices that include different operations carried out for the same recipient within the same calendar month. These invoices must be issued, if the recipient is an entrepreneur, before the 16th day of the month following that of the operations.
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