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V1409-17 5 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura simplificada

A full invoice must be issued for every simplified invoice intended for replacement

A hospitality business owner inquired whether a single full invoice could be issued to replace several simplified invoices from different periods. The Directorate-General for Tax (DGT) ruled that a separate invoice must be issued for each of the original simplified invoices.

The question raised

1) Whether, in substitution of simplified invoices, an invoice must be issued for each of those being replaced or whether a single full invoice may be issued.

The DGT's ruling

To replace several simplified invoices corresponding to different periods, an invoice that meets the legal requirements must be issued for each one of them. It is not possible to issue a single summary invoice, as these can only include operations carried out within the same calendar month. The period for claiming the issuance of these invoices is four years, coinciding with the deduction period.

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