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V2075-18 12 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Four-day deadline for submitting billing records to the SII begins from the date of invoice issuance

The applicant inquired about when the period for submitting billing records to the SII begins. The DGT ruled that the four-calendar-day period starts from the date the invoice is issued.

The question raised

The taxpayer questions the date on which the calculation of the period provided for in Article 69 bis of the Value Added Tax Regulations for the submission of billing records corresponding to issued invoices begins.

The DGT's ruling

For taxpayers subject to the SII, the submission of records of issued invoices must be carried out within a period of four calendar days from the issuance of the invoice. This period must always be met before the 16th day of the month following the tax accrual. If the invoice is issued by the recipient or a third party, the period shall be eight calendar days.

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