DGT Guidelines on Recapitulative Invoices for Non-Business Individuals

• The DGT reminds that recapitulative invoices for individuals must be issued within the natural month of the transactions
• An exception allows issuing recapitulative invoices until the 16th of the following month but only applies when the recipient is a business or professional
• A self-employed individual usually issues recapitulative invoices at the end of each month for transactions carried out during that period
• Due to technical issues, the individual could not issue the recapitulative invoice on the last day of May 2024
• The individual inquires if they can issue the May recapitulative invoice in the following month according to the Billing Regulation
• The DGT concludes that since the recipient is an individual not a business or professional, the invoice must be issued by the last day of the month in which the transactions occurred
• Issuing the invoice in the following month would violate Article 13 of the Billing Regulation
• Taxable persons must issue an invoice for all transactions according to regulatory requirements as per Article 164.1.3 of Law 37/1992
• Invoices must be issued at the time of accrual except for business or professional recipients who have until the 16th of the following month as per Article 11 of the Billing Regulation
• Recapitulative invoices can include multiple transactions from the same natural month but must be issued by the last day of that month as per Article 13 of the Billing Regulation
• As the recipient is an individual, the exceptions in Article 11 do not apply to extend the issuance deadline beyond the natural month of the transactions
• The response is based on Article 164.1.3 of Law 37/1992 and Articles 11 and 13 of the Billing Regulation RD 1619/2012

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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