Doctrine by topic · DGT Observatory

Issued Invoices Register Book: 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 14 rulings · 2016–2024

Current position

For the entry of data in invoices and register books, the first and last names appearing on valid official identity documents should preferably be used. In the case of foreigners, the name appearing in their passport or identity document issued by their authorities shall be used. In cases of reverse charge, the recipient records the invoice in the received invoices book without the need to issue a self-invoice or record it in the issued invoices book.

The DGT's position remains stable regarding the possibility of making summary entries in the issued invoices book under specific requirements concerning date and recipient. The doctrine has progressively specified operational aspects, such as deadlines for SII (Immediate Supply Information System) taxpayers and the identification of recipients through official documents. No fundamental changes in the obligation to maintain these books have been observed.

Turning points

  1. V0140-18

    Allows the substitution of individualized entries with summary entries in the issued invoices book if the identification of the recipient is not mandatory and the accrual occurs within the same calendar month.

  2. V2305-24

    Establishes that the entry of the recipient's name must preferentially comply with valid official identity documents.

Analysis based on 11 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V2305-24 5 Nov 2024

Surnames on official identity documents must be used for invoicing and registration

SG de Impuestos sobre el Consumo
factura simplificadalibro registro de facturas expedidassuministro inmediato de informaciónobligaciones de facturaciónidentificación del destinatario LIVA — Ley 37/1992 del IVA art. 164.3LIVA — Ley 37/1992 del IVA art. 164.4
Affects CompanyExpat · Non-residentIndividual
V2921-23 31 Oct 2023

Simplified invoices allowed for services under €400

SG de Impuestos sobre el Consumo
factura simplificadalibro registro de facturas expedidasasientos resúmenesmodelo 347identificación del destinatario LIVA — Ley 37/1992 del IVA art. 164.1.3RD 1619/2012
Affects CompanyExpat · Non-residentIndividual
V0634-21 18 Mar 2021

Invoices under passive investor regime must only be recorded in receipts journal

SG de Impuestos sobre el Consumo
inversión del sujeto pasivolibro registro de facturas recibidaslibro registro de facturas expedidasderecho a la deducciónsujeto pasivo LIVA — Ley 37/1992 del IVA art. 84.Uno.2ºLIVA — Ley 37/1992 del IVA art. 84.Uno.4º
Affects CompanyExpat · Non-residentIndividual
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
V2855-17 3 Nov 2017

Simplified invoices and summary entries permitted for laundry services

SG de Impuestos sobre el Consumo
factura simplificadalibro registro de facturas expedidasasientos resúmeneslavanderíaobligaciones de facturación LIVA — Ley 37/1992 del IVA art. 164.1.3Real Decreto 1619/2012
Affects CompanyExpat · Non-residentIndividual

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