Operation date and invoice date
When the day of the operation and the day you issue the invoice are different, both appear. Modelo 303 follows the operation date, except for special schemes such as cash accounting. The detail of the return is in modelos 303 and 130.
Both dates
Royal Decree 1619/2012 requires the issue date and, if it is different, the operation date. That second date is the accrual date under the general scheme: the supply or the service, not the day you print the PDF or the day you are paid. Modelo 303 places the operation in the period of that date. Under cash accounting, accrual moves to collection, and the invoice has to mention that scheme.
- Issue date, always.
- Operation date when it does not match.
- Modelo 303 follows the operation, except for schemes such as cash accounting.
The two fields
In Factura Fácil you can set the issue date and the operation date. If they are the same, you do not need to repeat the figure by hand in the description. The app does not move the operation into the quarter of collection on its own if you are not on cash accounting.
Common questions
Can I invoice in April for work done in March?
You can issue in April, inside the deadline, if the customer is an entrepreneur or a professional. The March operation date has to appear, and modelo 303 takes it to that period, except under a special scheme.
Does collection change the modelo 303 quarter?
Under the general scheme, no. The operation date governs. Under cash accounting, accrual follows collection, and the invoice says so.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.