When the recipient is a businessperson or professional, invoices must be sent before the 16th of the following month.

On December 6, Royal Decree 596/2016, of December 2, was published in the BOE (Official State Gazette), which amended both the VAT Regulations and the Invoicing Regulations, mainly to introduce the new system of immediate supply of VAT information, which we already saw in our article What is the Immediate Supply of Information (SII) and how will it affect you?

Well, this was not the only new thing that Royal Decree 596/2016 brought, another modification that has gone largely unnoticed is the change in the deadline for sending invoices when the recipient is a businessperson or professional.

In these cases, and from January 1, 2017, invoices must be sent before the 16th of the month following the one in which the tax levied on the invoiced transaction accrued, whereas until December 31, 2016, invoices could be sent within one month from the date of issue.

Let's take an example: an invoice between two businesses accrued on December 12 in Spanish territory must now be issued and sent to the recipient before January 16, whereas before the regulatory change it could be sent until February 15 if the invoice was issued on the last possible day (January 15).

We see, therefore, that the deadline for submitting invoices has been reduced by one month, since the submission deadline now coincides with the invoice issuance deadline.

Si necesita cualquier aclaración en este sentido, en Ambit Assessor disponemos de los profesionales que podrán ayudarle tanto desde el punto de vista contable como fiscal.

You may also be interested in the following articles:

Accounting and Tax Area

• About
• Latest entries

MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

Latest entries from MGI Àmbit (see all)

• Aid and subsidies for companies and SMEs - July 27, 2026
• Catalonia: New regional tax deductions and property tax breaks - July 27, 2026
• How to protect payment and collection in an international sale - July 27, 2026