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VAT practical manual 2022.

Content of registration documents

The Record Books must allow the precise determination in each settlement period:

  • The total amount of VAT passed on to your customers (and, where applicable, the amount charged).

  • The total amount of tax borne by your acquisitions or imports of goods or for the services received or, where applicable, for your own consumption (and, where applicable, the amount charged).

  • The situation of the assets referred to in the operations that must be recorded in the Record Book of certain intra-Community operations, as long as the accrual of intra-Community deliveries or acquisitions does not take place.