Doctrine by topic · DGT Observatory

Invoices Received: 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 8 rulings · 2017–2019

Current position

The supply of records of invoices received must be carried out within a period of four calendar days from the date of entry into the accounting system, regardless of the date of the entry. This submission must always be made before the 16th day of the month following the settlement period. The obligation to maintain the book of invoices received persists even if the activity is exempt and there is no right to deduction.

The DGT's position remains stable regarding the obligation to maintain the book of invoices received, even in exempt activities. The doctrine has specified the moment of accounting registration, defining it as the date of entry into the accounting system and not the date of the entry. No changes are observed in the structure of the submission deadlines.

Turning points

  1. V1313-18

    Specifies that accounting registration is understood to occur on the date of entry into the accounting system, regardless of the date reflected in the entry.

Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8

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