Delivery times and invoicing
The following table shows the different delivery and shipping times for invoices, depending on the recipient's status or the nature of the operations:
| Recipient status / Nature of operation | Delivery time | Delivery time |
|---|---|---|
| Recipient is not a business or professional | When performing the operation | At the time of its issue |
| Business or professional recipient | Before the 16th of the month following the month in which the tax corresponding to the aforementioned operation was accrued | Before the 16th of the month following the month in which the tax corresponding to the aforementioned operation was accrued |
| Summary invoices intended for non-businessmen and non-professionals | The last day of the calendar month in which the documented operations were carried out | At the time of its issue |
| Summary invoices for business owners or professionals | Before the 16th of the month following the month in which the tax corresponding to the aforementioned operation was accrued | Before the 16th of the month following the month in which the tax corresponding to the aforementioned operation was accrued |
| Invoices for exempt intra-community deliveries of goods | Before the 16th day of the month following the month in which the shipment or transport of the goods to the purchaser begins | Before the 16th day of the month following the month in which the shipment or transport of the goods to the purchaser begins |
| Rectification invoices | As soon as the person obliged to issue it becomes aware of the circumstances that require its issuance | Before the 16th of the month following the month in which the invoice was issued |
For these purposes, the operations are understood to be carried out when the accrual of VAT occurs.
In the case of operations under the special regime of the cash criterion, these will be understood to have been carried out for these purposes, at the moment in which the accrual of VAT would have occurred if said special regime had not been applicable to them. Therefore, the deadline for issuing invoices for these operations is governed by the general deadlines.