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Calendar Month: 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 9 rulings · 2017–2026

Current position

It is possible to issue summary invoices that group different operations carried out for the same recipient, provided they 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. If the recipient is an individual, the invoice must be issued no later than the last day of the calendar month in which the operations occurred.

The DGT's position remains constant regarding the possibility of grouping operations from the same calendar month into a single invoice for the same recipient. The evolution focuses on the precision of the issuance deadlines according to the status of the recipient (entrepreneur or individual). The 2023 and 2024 rulings consolidate the time limits and the breakdown requirements.

Turning points

  1. V1407-18

    Allows the replacement of individualized entries with summary entries if the invoices have the same date and the accrual occurs within the same calendar month.

  2. V0161-23

    Establishes that summary invoices for operations on different dates must be issued, at the latest, on the last day of the calendar month or before the 16th day of the following month if the recipient is an entrepreneur.

Analysis based on 8 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9

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