Formal requirements

1. As a general rule, the registration books must be kept:

• With clarity and accuracy.

• In date order.

• No blank spaces, interpolations, scratches or strikethroughs. Blank spaces will be left in the Investment Assets Registry Book in anticipation of possible calculations and adjustments to the final apportionment.

• Errors or omissions must be corrected immediately upon being noticed.

• The annotations must be made expressing the values in euros, and the conversion must be made when the invoice has been issued in a different currency.

• Pages must be numbered consecutively.

2. Notwithstanding the foregoing, the Tax Registration Books through the Electronic Office must be kept in accordance with the regulatory and technical specifications developed in Order HFP /417/2017, of May 12.

The procedure established to make said supply will be:

• Online through web services based on the exchange of XML messages.

  Each of these messages will contain a maximum number of invoice records per submission. This maximum number will be the one defined in the electronic headquarters of the AEAT on the Internet. (Currently this maximum number of records per submission is 10,000, however, the number of submissions is unlimited).

  Only shipments with electronic certificates, including electronic stamp certificates, can be made.

• Using the web-based form. Invoicing records can be submitted on an individual basis. Shipments can be made with an electronic certificate, and where appropriate with cl@ve (natural person who owns the book or his/her representative).