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V1619-19 28 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Invoices to businesses may be issued up to the 16th day of the month following the VAT accrual

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.

The question raised

Given that the consultant is obliged to maintain record books through the Immediate Supply of Information (SII), they question the deadline for the issuance of invoices and for the submission of billing records. Likewise, they wish to know whether non-compliance with the deadline for the submission of billing records is sanctionable.

The DGT's ruling

When the recipient is an entrepreneur or professional, invoices may be issued before the 16th day of the month following the tax accrual. Once the invoice is issued, the record in the SII must be sent within 4 calendar days (or 8 if issued by a third party), provided that this period does not exceed the 15th day of the month following the accrual. Delay in the supply of billing records constitutes a serious tax infringement.

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