- If the recipient of the operation is not an entrepreneur or professional, the invoice must be issued and sent at the time the operation is carried out.
- If the recipient of the operation is an entrepreneur or professional, the invoice must be issued before the 16th of the month following that in which the tax corresponding to the aforementioned operation has occurred, including summary invoices. The delivery time is one month from the date of issue.
In intra-community deliveries of goods, the invoice must be issued before the 16th day of the month following that in which the dispatch or transport of the goods to the purchaser begins.
Different operations carried out on different dates for the same recipient may be included in a single invoice, provided that they have been carried out within the same calendar month. In this case:
- If the recipient of the operation is not an entrepreneur or professional, invoices must be issued no later than the last day of the calendar month in which the operations documented in them have been carried out and sent at the time of issue.
- If the recipient of the operation is a businessman or a professional, the invoices must be issued before the 16th day of the month following the month in which the operations were carried out. The delivery time is one month from the date of issue.
Forms of remittance of invoices
Invoices can be sent by any means and, in particular, by electronic means provided that the recipient has given his consent and the electronic means used in the transmission guarantee the authenticity of the origin and the integrity of its content and its legibility, from its date of expedition and throughout the conservation period.
The authenticity of the origin and the integrity of the content of the invoice, on paper or electronically, may be guaranteed by any means of evidence accepted by law, in particular for electronic invoicing:
- Management controls that allow the creation of a reliable audit trail that establishes the necessary connection between the invoice and the delivery of goods or services that it documents.
- Advanced electronic signature
- Electronic data interchange (EDI)
- Other means previously validated by the AEAT