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V2299-25 26 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devengo

Invoice issue date correct if issued between due date and 15th of next month

A transport company asks whether it must change an invoice date at customer request to delay payment. The DGT replies that the invoice is valid as it meets legal emission periods for businesses.

The question raised

Whether the invoice issuance date is correct or if the client's request must be honored taking into account the effects of the issuance date on the calculation of the invoice payment term.

The DGT's ruling

When the recipient is an entrepreneur or professional, invoices may be issued from the moment of accrual until the 15th day of the following month. In this case, the accrual occurred on June 3, 2025, therefore the invoice issued on June 12 is correct. The DGT does not have jurisdiction to provide information regarding payment terms for commercial operations, as it is not a tax matter.

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