Skip to main content
Practical Handbook VAT 2021

Record book for certain intra-Community transactions

1.Content of the book of certain intra-Community transactions

In addition to the books referred to in the preceding paragraphs, taxable persons liable to value added tax shall keep a register of certain intra-Community transactions.

Intra-Community transactions to be recorded:

  1. Sending or receiving goods for the performance of the expert reports or work referred to in Article 70.Uno.7.º letter b) of the Law on VAT.

  2. Transfers and intra-Community acquisitions of goods covered by Articles 9(3) and 16(2), including those covered by the exceptions in Article 9(3)(e), (f) and (g) of the VAT Act.

  3. The dispatch or receipt of goods covered by an agreement for the sale of goods on consignment referred to in Article 9a of the VAT Act.

For taxpayers who are obliged to keep the tax registry books through the E-Office, the content of this book is exactly the same.

The obligation to record consignment sales in the register of certain intra-Community transactions through this site is postponed to 1 January 2021.

Information to be provided in the cases provided for in numbers 1 and 2 of Article 66.1 of the VAT Regulation:

  1. Operation and date.

  2. Description of the goods with reference to the purchase invoice or title of possession.

  3. Other invoices or documentation related to the operations dealt with.

  4. Identification of the addressee or sender, indicating their VAT number, company name and address.

  5. Member state of origin or destination of the goods.

  6. Time limit, if any, set for the completion of the operations.

The information to be provided in the cases provided for in Article 66(1)(3) of the VAT Regulation is detailed in Chapter 3 in the section on transfers of goods under consignment sales agreements.

2.Deadline for registration of the book of certain intra-Community transactions

As a general rule, they must be recorded within 7 days of the start of the dispatch or transport of the goods to which they relate.

For taxpayers who are obliged to keep their Tax Books through the Electronic Headquarters, also establishes a specific deadline for submission:

The information on the operations to be recorded in this book must be sent within four calendar days from the time of the start of the dispatch or transport, or, where applicable, from the time of receipt of the goods to which they refer.

For the purposes of calculating these four or eight calendar days, Saturdays, Sundays and national holidays are excluded.