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A construction company has enquired about the deadlines for issuing invoices and submitting records via the SII system, and whether delays are subject to penalties. The DGT clarifies the legal timeframes and confirms that delays in providing records constitute a tax infringement.
Cuestión planteada Estando la consultante obligada a la llevanza de los libros registros a través del Suministro Inmediato de información, cuestiona el plazo para la expedición de las facturas y para la remisión de los registros de facturación. Del mismo modo desea saber si es sancionable el incumplimiento del plazo para la remisión de los registros de facturación.
Cuando el destinatario es empresario o profesional, las facturas pueden expedirse antes del día 16 del mes siguiente al devengo del impuesto. Una vez expedida la factura, el registro en el SII debe enviarse en 4 días naturales (o 8 si la expide un tercero), sin que este plazo supere el día 15 del mes siguiente al devengo. El retraso en el suministro de los registros de facturación constituye una infracción tributaria grave.
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