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Practical Handbook VAT 2021

Content of registration documents

The Register Books should make it possible to determine accurately for each settlement period:

  • The total amount of VAT charged to its customers (and, where applicable, the amount charged).

  • The total amount of input tax on his purchases or imports of goods or services received or, where applicable, on his own consumption (and, where applicable, the amount charged).

  • The situation of the goods to which the transactions to be entered in the register of certain intra-Community transactions relate, until the accrual of the intra-Community supplies or acquisitions has taken place.