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Recapitulative Invoice: 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 20 rulings · 2014–2026

Current position

It is possible to issue recapitulative invoices to group different operations carried out on different dates for the same recipient, provided that these have been performed within the same calendar month. If the recipient is an entrepreneur or professional, the invoice must be issued before the 16th day of the month following that of the operations. The invoice must itemize each operation by date, and each one may not exceed the limits for simplified invoices.

The DGT's position remains constant in allowing the grouping of operations from the same calendar month for the same recipient. Throughout the rulings, technical requirements have been specified, such as the itemization of dates per operation and the impossibility of exceeding the limits for simplified invoices in each individual operation.

Turning points

  1. V0851-23

    Introduces the obligation to itemize each operation by date and establishes that each individual operation may not exceed the limits for simplified invoices.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20

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