5.10.3 Delivery time and sending of invoices

The invoice will be issued and sent at the time of carrying out the operation if the recipient is not a businessman or professional. Otherwise, it must be issued and sent before the 16th of the month following the month in which the accrual of the transaction occurred (or the expedition or transportation of intra-community deliveries of goods began).

In operations covered by the special regime of the cash criterion , 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 one in which the operation was carried out.

In intra-community deliveries of exempt goods that are not successive or continuing operations, invoices will be issued before the 16th of the month following that in which the dispatch or transportation of the goods begins. estate.

Summary invoices : Different operations 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 no later than 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 carried out before the 16th of the month following the month in which the operations were carried out.