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Practical Handbook VAT 2021

Registration deadlines

1.As a general rule, they should be recorded in the order in which they are received, and in the settlement period in which they are deducted.

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

The information corresponding to the invoices received, must be provided within four calendar days from the date on which the invoice is registered in the accounts and, in any case, before the 16th day of the month following the settlement period in which the corresponding transactions have been included.

In the case of import operations, the four calendar days must be calculated from the date of the accounting registration of the document containing the customs-cleared quota and in any case before the 16th day of the month following the end of the period to which the declaration in which they have been included refers.

The deadline for sending the invoicing records corresponding to corrective incoming invoices shall be four calendar days from the date on which the invoice is issued or registered for accounting purposes, respectively.

However, in the event that the rectification determines an increase in the amount of the contributions initially deducted in accordance with the provisions of number 1.º of section Two of Article 114 of the Law of VAT, the deadline shall be that established for the registration of invoices received, i.e. four calendar days from the date on which the invoice is registered in the accounts and, in any case, before the 16th day of the month following the settlement period in which the corresponding transactions have been included.

Likewise, the deadline for sending the payments for transactions under the special cash basis systemwill be four calendar days after the corresponding payment is made.

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

Please note that the Tax Agency's website offers the tool "Deadline calculator for submitting invoicing records", which indicates the deadline for submitting these records, as well as the period and year for entry in the Invoice Receipts Register Book for each of the different invoice keys.