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V1313-18 21 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Deadline for submitting received invoices in the SII begins from their accounting registration

The applicant asks how the accounting registration date of received invoices relates to the settlement period in the SII. The DGT clarifies that the submission deadline is calculated from the date of entry into the accounting system.

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 record of the invoice occurs. This record is understood to have occurred on the date of entry into the accounting system, regardless of the date reflected in the entry. In any case, the submission must be made before the 16th day of the month following the settlement period in which the transactions are included.

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