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VAT practical manual 2021.

Registration deadlines

1. In general it is established that the operations subject to registry annotation must be recorded in the corresponding record books at the time the liquidation and payment of the tax related to said operations is carried out or , in any case, before the end of the legal period to carry out the aforementioned liquidation and payment in a voluntary period.

However, the operations carried out by the taxable person for which invoices are not issued must be recorded within a period of seven days from the moment of carrying out the operations or issuing the documents, provided that this period is shorter. than that indicated in the previous section.

2. For taxable persons who have the obligation to keep the Tax Record Books through the Electronic Office, a specific submission period is established:

The information corresponding to the invoices issued, within a period of four calendar days from the issuance of the invoice, unless they are invoices issued by the recipient or by a third party, in accordance with the provisions of article 164.two of the Tax Law, and in the third and sixth additional provisions of the Billing and Organized Gas Market Regulations, in which case, said period will be eight calendar days.

In both cases, the supply must be made before the 16th of the month following the month in which the accrual of the Tax corresponding to the operation that must be registered occurred. However, in the case of operations not subject to the Tax for which an invoice should have been issued, the period of four or eight calendar days will be determined with reference to the date on which the operation was carried out.

The deadline for sending billing records corresponding to invoices issued corrective will be four calendar days from the issuance of said invoice. Likewise, the period for the remission of collections for operations under the special regime of the cash criterion will be four calendar days from when the corresponding collection occurs.

The submission of the electronic refund document referred to in article 9.1.2.º B) of the Tax Regulations must be made before the 16th of the month following the settlement period in which the rectification of the Tax corresponding to the refund is included. of the fee borne by the traveler.

For the purposes of calculating the period of these four or eight calendar days, Saturdays, Sundays and declared national holidays will be excluded.

It is recalled that the tool " Calculator of deadlines for the submission of billing records " is available on the Tax Agency's website, which indicates the deadline for submitting said records, as well as such as the period and year of entry in the Record Book of invoices issued for each of the different invoice keys.