Formal requirements

1. In general, record books must be kept:

• With clarity and accuracy.

• In order of dates.

• No blank spaces, interpolations, scratches or crossouts. In the Registry Book of investment assets, blank spaces will be left in anticipation of possible calculations and adjustments of the final prorata.

• Errors or omissions must be corrected immediately as soon as they are noticed.

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

• The pages must be numbered consecutively.

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

The established procedure to carry out 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 for each shipment is 10,000, however, the number of shipments is unlimited).

  Shipments can only be made with an electronic certificate, including electronic seal certificates.

• 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 representative).