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V1304-18 18 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Deadline for submitting received invoice records in the SII begins from the date of accounting entry

A company under the cash accounting scheme asks when it must submit records for an invoice received in 2016 and paid in 2017 under the SII system. The DGT clarifies that the deadline for received invoices is four calendar days from the accounting entry, or eight days if the entry was made during the second half of 2017.

The question raised

The one raised in the description of the facts.

The DGT's ruling

For invoices received, the supply of billing records must be carried out within a period of four calendar days from the date on which the accounting entry of the invoice is made. In any case, the submission must take place before the 16th day of the month following the settlement period in which the transactions are included. If the company applies the cash accounting regime, it must also supply information on collections and payments within a period of four calendar days from the collection or payment.

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