{"id":1850,"date":"2018-09-25T14:45:15","date_gmt":"2018-09-25T14:45:15","guid":{"rendered":"http:\/\/www.gmtaxconsultancy.com\/?p=1850"},"modified":"2024-02-20T15:28:49","modified_gmt":"2024-02-20T15:28:49","slug":"recapitulative-invoice-what-is-it-how-to-do-it-and-for-what","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/en\/tax\/recapitulative-invoice-what-is-it-how-to-do-it-and-for-what\/","title":{"rendered":"Recapitulative invoice: what is it, how to do it and for what"},"content":{"rendered":"<p>Among the many types of invoices that exist, the recapitulative is one of the most useful for<strong> freelancers and entrepreneurs who operate with the same customers or suppliers regularly<\/strong>. In this article we will explain what it is, how it is done, what it is for and many other things.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/recapitulative-invoice-what-is-it-how-to-do-it-and-for-what\/#What_is_a_recapitulative_invoice\" >What is a recapitulative invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/recapitulative-invoice-what-is-it-how-to-do-it-and-for-what\/#What_is_a_recapitulative_invoice_for\" >What is a recapitulative invoice for?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/recapitulative-invoice-what-is-it-how-to-do-it-and-for-what\/#How_is_a_recapitulative_invoice_made\" >How is a recapitulative invoice made?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_a_recapitulative_invoice\"><\/span>What is a recapitulative invoice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>It is the one that <strong>groups several invoices of sales transactions or payment of services with one customer or supplier in the same invoice<\/strong>. These operations must have been done during the same natural month, since it is not possible to submit a recapitulative invoice including more than one month.<\/p>\n<p>Do not confuse it with a recurring invoice, because in this case you do not have to gather only invoices of the same month.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_a_recapitulative_invoice_for\"><\/span>What is a recapitulative invoice for?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The recapitulative invoices are very useful when you keep constant billing with the same recipient, since it greatly<strong> reduces the administrative effort at the moment of registering and declaring invoices<\/strong>, summarizing them in only one per month.<\/p>\n<p>This saving of time and work is especially appreciated in companies with a large volume of commercial traffic.<\/p>\n<p>Another benefit of recapitulative invoices is that it decreases the possibility of errors, which are more frequent when handling many invoices separately.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_is_a_recapitulative_invoice_made\"><\/span>How is a recapitulative invoice made?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A recapitulative invoice has the same application as an ordinary invoice for tax and legal purposes, so the <strong>data<\/strong> that must appear are the following:<\/p>\n<ul>\n<li>Number of invoice and series.<\/li>\n<li>Date of the expedition of the invoice.<\/li>\n<li>Identification of the issuer and receiver with names and surnames, fiscal address, and full corporate name.<\/li>\n<li>Tax Identification Number (NIF) of the issuer and recipient of the invoice.<\/li>\n<li>Description of the operations, with the concept well specified.<\/li>\n<li>The VAT and the tax rate of the equivalence surcharge, if applicable.<\/li>\n<li>The tax rate to be passed on.<\/li>\n<li>The total amount to be paid.<\/li>\n<\/ul>\n<p>It must be emphasizes that <strong>for each concept we must apply the corresponding VAT or Personal Income Tax (IRPF)<\/strong>, depending on the tax rate that pertains to each invoice. Thus, they are applied in the same way as in ordinary invoices, without any special consideration.<\/p>\n<p>In order to the recapitulative invoice to be legal, all invoices included in the recapitulative invoice must be annulled and appended. In addition, you must save them for the next 4 years, since the Tax Agency can request them.<\/p>\n<p>If you need <strong>advice to make your invoices<\/strong>, <a href=\"https:\/\/gmtaxconsultancy.com\/en\/contact\/\">contact GM Tax<\/a>, a consultancy firm specialized in tax matter that will treat your case with total professionalism and proximity.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Among the many types of invoices that exist, the recapitulative is one of the most useful for freelancers and entrepreneurs who operate with the same customers or suppliers regularly. In this article we will explain what it is, how it is done, what it is for and many other things. What is a recapitulative invoice? [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1856,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"class_list":["post-1850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/1850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/comments?post=1850"}],"version-history":[{"count":1,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/1850\/revisions"}],"predecessor-version":[{"id":13691,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/1850\/revisions\/13691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media\/1856"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media?parent=1850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/categories?post=1850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/tags?post=1850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}