5.10.3 Deadline for issuing and sending invoices

The invoice will be issued and sent at the time of the transaction if the recipient is not a business or professional. Otherwise, it must be issued and sent before the 16th of the month following the month in which the accrual of the operation occurred (or the dispatch or transport of intra-Community supplies of goods began).

In operations covered by the special cash basis regime , the invoice will be issued and sent when the operations are carried out, unless the recipient is a businessman or professional, in which case it must be issued and sent before the 16th of the month following the month in which the operation was carried out.

In the case of exempt intra-Community deliveries of goods that are not successive or continuous delivery operations, invoices will be issued before the 16th of the month following the month in which the dispatch or transport of the goods begins.

Summary invoices : Different transactions carried out on different dates for the same recipient may be included in a single invoice if they have been carried out within the same calendar month. They will be issued at the latest on the last day of the calendar month in which the operations were carried out. If the recipient is a businessman or professional acting as such, the shipment must be made before the 16th of the month following the month in which the operations were carried out.