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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Request an invoice from your suppliers and keep it.
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Keep records of invoices issued and received, capital 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 taxpayers under the special agricultural regime. Taxpayers required to use SII , and those who voluntarily decide to use it, will keep these registration books through the Electronic Office of the Tax Agency by means of the quasi-immediate supply of the 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 an electronic format for record books that allows them to be kept for both taxes, either jointly or individually.
It is recommended to use it to the requirements of record books in order to the processing of returns that are subject to verification.
In addition, if this format is used, the book import service can be accessed for the automatic creation of data for model 303 (Pre303) .
This is of particular interest to those taxpayers who are required to interact with the Public Administration by electronic means and to those who keep records by computerized means, since they must always provide them in computer format.