Skip to content
Back to index
V1407-18 28 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asiento resumen

Invoices may be grouped into a single daily summary entry if certain requirements are met

A company inquired whether it could group all invoices issued within the same month into a single monthly summary entry. The DGT ruled that summary entries are only permitted for invoices issued on the same date, provided that identifying the recipient is not mandatory and the accrual occurs within the same calendar month.

The question raised

The one raised in the description of the facts.

The DGT's ruling

It is possible to replace the individualized entry of invoices with summary entries provided that the invoices were issued on the same date. It must simultaneously be met that the identification of the recipient is not mandatory and that the accrual of the operations occurred within the same calendar month. This allows for the making of daily summary entries for invoices with the same issuance date.

Book your free first meeting