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Practical guide for completing census form 036

VAT registration books through the AEAT electronic office [Model 036]

The system of keeping through the Electronic Headquarters of the State Agency of Tax Administration of the registration books of the VAT, referred to in article 62.1 of the Regulations of the VAT (DR 1624/1992) will be:

  • Mandatory through the electronic supply of billing records, for businessmen or professionals and other taxpayers of the Tax, who have a settlement period that coincides with the calendar month in accordance with the provisions of article 71.3 of the Regulation of the VAT.
  • Optional for those entrepreneurs or professionals and other taxpayers not mentioned in the previous paragraph. They may choose to keep the registration books referred to in Articles 40, paragraph 1; 47, section 2; 61, section 2 and section 1 of this article, through the Electronic Headquarters of the State Agency for Tax Administration in the terms established in article 68 bis of the Regulation of the VAT.

Article 68 bis of the aforementioned Regulation of the VAT (option for electronic keeping of registration books) provides that the option referred to in Article 62.6 of this Regulation, may be exercised throughout the fiscal year, by submitting the corresponding census declaration, taking effect for the first settlement period that begins after said option has been exercised.

The option will be deemed to be extended for subsequent years as long as it is not waived.

Those who opt for this system of keeping record books must comply with the supply of billing records for at least the calendar year for which the option is exercised.

According to the first transitional provision of Royal Decree 596/2016, on the option for electronic bookkeeping for the 2017 financial year, exclusively with regard to the option to apply the new bookkeeping system from 1 July 2017, it must be carried out during the month of June 2017.

The waiver of the option must be exercised by means of communication to the competent body of the State Tax Administration Agency, with the presentation of the corresponding census declaration and must be formulated in the month of November prior to the beginning of the calendar year in which it must take effect.

Taxpayers registered in the monthly refund register who are excluded from it by application of the provisions of article 30.6 of the VAT Regulations will also be excluded from the obligation to keep registration books through the Electronic Office of the State Tax Administration Agency, with effect from the first day of the settlement period in which the respective exclusion agreement has been notified.

The cessation of the application of the special regime for the group of entities in accordance with the provisions of article 163 septies of the Tax Law will determine, with effect from the date of the cessation, the cessation of the obligation to keep registration books through the electronic headquarters of the State Tax Administration Agency.

The provisions of the two preceding paragraphs shall not apply to entrepreneurs or professionals whose settlement period remains monthly in accordance with the provisions of Article 71.3 of this Regulation.