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Consecutive Numbering: 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 · 2014–2022

Current position

Entrepreneurs and professionals must maintain consecutive numbering within each invoice series used. The use of separate series is mandatory when full invoices and simplified invoices are issued within the same calendar year. The correlation of the numbering must be based on the date of issuance of the invoice and not on the date of the transaction.

The DGT's position remains constant regarding the requirement for separate series for full and simplified invoices and the mandatory nature of internal correlation. Over the years, the administration has clarified technical aspects such as the management of credit notes and the temporal basis for the correlation of numbering.

Turning points

  1. V2884-16

    Establishes that credit notes must have a specific series distinct from full invoices, allowing simplified credit notes to share a series with other simplified invoices.

  2. V0333-22

    Clarifies that the correlation of the numbering must be based on the date of issuance of the invoice and not on the date of the documented transaction.

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

Rulings on this topic

10
V0333-22 21 Feb 2022

Invoice numbering must be consecutive based on the date of issue

SG de Impuestos sobre el Consumo
numeración correlativaexpedición de facturaempresario o profesionalobligaciones de facturaciónseries de facturas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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