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A self-employed professional inquired whether they could issue a summary invoice for May transactions during the month of June. The DGT ruled that, as the recipient is a private individual, the invoice must be issued no later than the last day of the month in which the transactions took place.
Cuestión planteada Conocer si, de conformidad con lo señalado en el Reglamento de Facturación, puede emitir factura recapitulativa en el mes posterior al del devengo de la operaciones.
Cuando el destinatario no es empresario ni profesional, las facturas recapitulativas que agrupan operaciones de un mismo mes natural deben expedirse como máximo el último día de dicho mes. No es posible emitir esta factura en el mes posterior al devengo de las operaciones si el cliente es un particular. En este caso, se aplica la norma general de expedición en el momento del devengo o, en su defecto, el límite del último día del mes natural.
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