Doctrine by topic · DGT Observatory

Summary Entry — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2016–2023

Current position

It is possible to make summary entries in the register of issued invoices provided that the invoices have the same issuance date, the identification of the recipient is not mandatory, and the accrual occurs within the same calendar month. For received invoices, a global summary entry of invoices from a single supplier on the same date is permitted if the total amount excluding VAT does not exceed 6,000 euros and each individual invoice does not exceed 500 euros excluding VAT.

The DGT's position remains constant regarding the possibility of making summary entries in the register of issued invoices under specific date and accrual conditions. The only relevant variation appears in the treatment of received invoices, where a specific quantitative limit is established for grouping.

Turning points

  1. V1454-19

    Introduces specific conditions for the summary entry in the register of received invoices: a single supplier, a total amount of less than 6,000 euros, and individual invoices of a maximum of 500 euros excluding VAT.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V1123-18 30 Apr 2018

Daily summary entries for invoices are permitted if issued on the same date

SG de Impuestos sobre el Consumo
asiento resumenlibro registro de facturas expedidasfactura simplificadadevengosuministro inmediato de información RIVA — RD 1624/1992, Reglamento del IVA art. 43.4RIVA — RD 1624/1992, Reglamento del IVA art. 62.6
Affects CompanyExpat · Non-residentIndividual

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