Registration deadlines

1. general rule, they must be recorded in the order in which they are received, and within the settlement period in which their deduction is to be made.

2. For taxpayers who have the obligation to keep the Tax Registration Books through the Electronic Office, a specific submission period is also established:

The information corresponding to the invoices received must be provided within a period of four calendar days from the date on which the accounting record of the invoice is made and, in any case, before the 16th of the month following the settlement period in which the corresponding operations have been included.

In the case of import operations, the four calendar days must be computed from the accounting record of the document containing the quota settled by customs and in any case before the 16th of the month following the end of the period to which the declaration in which they have been included refers.

The deadline for submitting the billing records corresponding to corrective invoices received will be four calendar days from the date on which the invoice is issued or recorded in the accounting records, respectively.

However, if the rectification results in an increase in the amount of the quotas initially deducted in accordance with the provisions of point 1 of section Two of article 114 of the Law of IVAABBRThe deadline will be that provided for the registration of received invoices, that is, four calendar days from the date on which the accounting registration of the invoice takes place and, in any case, before the 16th day of the month following the settlement period in which the corresponding operations have been included.

Likewise, the deadline for remitting payments for operations covered by the special cash basis regime will be four calendar days from when the corresponding payment is made.

For the purposes of calculating the period of these four or eight calendar days, Saturdays, Sundays and declared national holidays are excluded.