Comment 9 for bug 523080

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Borja López Soilán (NeoPolus) (borjals) wrote :

Hernan, just a comment: in Spain suppliers invoice can arrive in the next period, *BUT* only before you have presented the vat declaration.

I mean, on medium and small business (which use 3-months periods) the first period goes from january's 1st to march's 31th, but the vat declaration can be done from april's 1st to april's 20th. That means that we have plenty time (up to 20 days) to receive the invoices of the previous period and include them in the tax declaration.

What happens if the invoice is received after those 20 days? I dunno; but I suppose that the supplier would have a problem, as he registered an invoice in his vat declaration, that does not match with your vat declaration: that usually would end with a call from the treasury department (Hacienda) asking for the accounting books.