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The query asks whether the same numerical series can be used for both invoices and simplified invoices or if they must be independent. The DGT rules that if both types of documents are issued within the same calendar year, it is mandatory to use separate series.
Cuestión planteada Posibilidad de utilizar la misma serie para unas y otras facturas o, si por el contrario, es necesario, desglosar en distintas series correspondientes a cada tipo de facturas expedidas para que la correlación en cada serie sea independiente y correlativa.
Cuando un empresario o profesional expida facturas y facturas simplificadas en un mismo año natural, será obligatoria la expedición mediante series separadas de unas y otras. Dentro de cada serie, la numeración de las facturas deberá ser correlativa.
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