Skip to content
Back to index
V3154-18 12 December 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Corrective invoices must be supplied in the SII within a period of four calendar days

An entrepreneur inquires about the content and deadlines for corrective invoices within the Immediate Supply of Information (SII) system. The DGT clarifies that these must be sent within four calendar days from their issuance or accounting registration.

The question raised

Question raised: Corrective invoices in the Immediate Supply of Information system and their content, with special reference to the date thereof.

The DGT's ruling

Information regarding issued and received corrective invoices must be supplied within a period of four calendar days from the date of their issuance or accounting registration. In the event that the rectification increases the amounts initially deducted, the deadline provided for received invoices shall apply. Corrective invoices must comply with invoicing requirements and contain the identifying data of the rectified invoice.

Email
Contact