Content of registration documents
The Register Books should make it possible to determine accurately for each settlement period:
The total amount of VAT charged to its customers (and, where applicable, the amount charged).
The total amount of input tax on his purchases or imports of goods or services received or, where applicable, on his own consumption (and, where applicable, the amount charged).
The situation of the goods to which the transactions to be entered in the register of certain intra-Community transactions relate, until the accrual of the intra-Community supplies or acquisitions has taken place.