The cash criterion consists of entering the VAT on the invoices in the period in which they were collected and paid, and not in the period of issue, as governed by the accrual regime (so that we understand: the regime to which the vast majority are covered).

This regime also affects expenses (not just revenues), so that those expenses that you haven't yet paid to your suppliers cannot be deducted.

In other words, there is a tab on income and expense invoices based on cash criteria. Do not roll over the tax period until we are charged or paid.