devengar

Para las adquisiciones intracomunitarias de bienes, el impuesto será exigible el día 15 del mes siguiente a aquél en que se haya devengado.
In the case of the intra-Community acquisition of goods, VAT shall become chargeable on the 15th day of the month following that in which the chargeable event occurs.
Sin perjuicio de lo dispuesto en el artículo 222, los Estados miembros podrán autorizar que las facturas recapitulativas incluyan entregas o prestaciones respecto de las cuales el IVA se haya devengado durante un período de tiempo superior a un mes.
Without prejudice to Article 222, Member States may allow summary invoices to include supplies for which VAT has become chargeable during a period of time longer than one calendar month.
¿Pueden expedirse facturas recapitulativas para entregas o prestaciones respecto de las cuales el impuesto se haya devengado durante un período superior a un mes natural?
Can summary invoices be issued for supplies becoming chargeable to tax during a period of more than 1 calendar month?
La ordenación de los cobros es el acto por el cual el ordenador da instrucción al contable, mediante la emisión de una orden de ingreso, de cobrar los títulos de crédito que dicho ordenador haya devengado con carácter previo.
The authorisation of recovery is the act by which the authorising officer instructs the accounting officer, by issuing a recovery order, to recover an amount receivable which that authorising officer has established.
La ordenación de los cobros es el acto por el cual el ordenador competente da instrucción al contable, mediante la emisión de una orden de ingreso, de cobrar los títulos de crédito que dicho ordenador competente haya devengado con carácter previo.
The authorisation of recovery is the act by which the authorising officer responsible instructs the accounting officer, by issuing a recovery order, to recover an amount receivable which that authorising officer responsible has established.
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