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The inquirer asks about the relationship between the accounting entry date of received invoices and the settlement period in the SII. The DGT clarifies that the four-calendar-day deadline for supplying information begins from the date of entry into the accounting system.
Cuestión planteada La planteada en la descripción de los hechos.
El registro contable de la factura se produce en la fecha de entrada en el sistema contable, independientemente de la fecha del asiento. Tras dicho registro, la información debe remitirse en un plazo de cuatro días naturales. En todo caso, el suministro debe realizarse antes del día 16 del mes siguiente al periodo de liquidación en que se incluyan las operaciones.
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