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V1400-22 15 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura recapitulativa

Summary invoices to entrepreneurs may be issued until the 16th day of the month following the accrual

A transport company inquires about the issuance date of monthly invoices and the deadline for their registration in the SII. The DGT clarifies that, if the client is an entrepreneur, summary invoices may be issued before the 16th day of the following month.

The question raised

Question posed: Date of issuance of the invoice to the client and the deadline for registering it in the immediate supply of information.

The DGT's ruling

When the recipient is an entrepreneur or professional, summary invoices for operations within the same month may be issued before the 16th day of the month following the accrual. The invoice must include both the date of issuance and the date of the operations. Following issuance, registration in the SII must be completed within four calendar days, provided that the supply does not exceed the 16th day of the month following the accrual.

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