Delivery times and invoicing
The following table shows the different deadlines for issuing and sending invoices, depending on the status of the recipient or the nature of the transactions:
| Status addressee / Nature of operation | Delivery time | Delivery time |
|---|---|---|
| Non-business and non-professional addressee | In carrying out the operation | At the time of issue |
| Addressee Entrepreneur or professional | Before the 16th day of the month following that in which the chargeable event occurs for the tax due on the said transaction | Before the 16th day of the month following that in which the chargeable event occurs for the tax due on the said transaction |
| Recapitulative invoices for non-entrepreneurs and non-professionals | The last day of the calendar month in which the transactions to be documented were carried out | At the time of issue |
| Recapitulative invoices to entrepreneurs or professionals | Before the 16th day of the month following that in which the chargeable event occurs for the tax due on the said transaction | Before the 16th day of the month following that in which the chargeable event occurs for the tax due on the said transaction |
| Invoices for intra-Community supplies of exempted goods | Before the 16th day of the month following the month in which dispatch or transport of the goods to the person acquiring the goods begins | Before the 16th day of the month following the month in which dispatch or transport of the goods to the person acquiring the goods begins |
| Rectification invoices | As soon as the person obliged to issue it becomes aware of the circumstances that make it necessary to issue it | Before the 16th day of the month following the month in which the invoice was issued |
For these purposes, transactions are deemed to have been carried out when the accrual of VAT occurs.
In the case of transactions under the special cash basis scheme, these shall be deemed to have been carried out for these purposes at the time when the accrual of VAT would have occurred if this special scheme had not been applicable to them.The deadline for issuing invoices for these transactions is therefore governed by the general deadlines.