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A query was made regarding the definition of the accounting record date of an invoice for the Immediate Supply of Information (SII) and whether it may differ from that used in the Public Sector Invoice Accounting Register. The DGT ruled that for the SII, the date is the date of entry into the accounting system, regardless of the date of the journal entry.
Cuestión planteada Qué se entiende por fecha en la que se produce el registro contable de la factura de acuerdo con el artículo 69 bis 1.b) del Reglamento del Impuesto sobre el Valor Añadido. Y si puede ser distinta a la de registro contable de la factura en el Registro Contable de Facturas del Sector Público según lo dispuesto en la Ley 25/2013, de 27 de diciembre, de impulso de la factura electrónica y creación del registro contable de facturas en el Sector Público.
A efectos del plazo para la remisión de los registros de facturación recibidas en el SII, el registro contable de la factura se produce en la fecha de entrada en el sistema contable, con independencia de la fecha reflejada en el asiento contable. Esta fecha puede no coincidir con la de anotación de la factura en el Registro Contable de Facturas del Sector Público regulado por la Ley 25/2013.
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