5.3.5 Formal obligations
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Issue and deliver a complete invoice to customers and keep a copy.
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Demand invoice from your suppliers and keep it.
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Keep record books of invoices issued, received, investment goods and certain intra-community operations. In addition, a special record book must be kept of receipts issued by purchasers of goods or services to taxable persons covered by the special agricultural regime. Taxpayers obliged to SII , and those who voluntarily decide to use it, will keep these record books through the electronic headquarters of the Tax Agency through the quasi-immediate provision of billing records.
The Personal Income Tax record books can be kept together with the VAT books as long as they comply with the requirements established in the Regulations. VAT ##3##. The AEAT has published a type of electronic record book format that allows them to be kept for both taxes, either jointly or individually.
Its use is recommended to meet the requirements of record books in order to expedite the processing of returns that are subject to verification.
Additionally, if this format is used, you can access the book import service for the automatic preparation of model 303 (Pre303) data.
It is of special interest for those taxpayers who are obliged to interact with the Public Administration by electronic means and for those who keep record books by computer, since they must provide them in all cases in computer support.