Registration deadlines

1. As a general rule, must be recorded in the order in which they are received, and within the settlement period in which their deduction is to be made.

2. For taxpayers who are required to keep the Tax Registration Books through the Electronic Office, a specific submission period is also established:

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

In the case of import operations, the four calendar days must be computed from the accounting record of the document containing the quota settled by customs and in any case before the 16th of the month following the end of the period to which the declaration in which they have been included refers.

The deadline for submitting the billing records corresponding to corrective invoices received will be four calendar days from the date on which the invoice is issued or recorded in the accounting records, 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 of section Two of article 114 of the VAT Law , the period will be that provided for the registration of invoices received, that is, four calendar days from the date on which the accounting registration of the invoice occurs and, in any case, before the 16th of the month following the period settlement in which the corresponding operations have been included.

Likewise, the deadline for remittance of the payments of the operations covered by the special regime of the cash criterion will be four calendar days from when 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. ##

Please note that the Tax Agency's website has a tool available called " Deadline calculator for submitting billing records " which indicates the deadline for submitting said records, as well as the period and year of entry in the Register of invoices received for each of the different invoice codes.