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Practical Handbook VAT 2022

Record book for certain intra-Community transactions

1.Contents

In addition to the books referred to in the preceding paragraphs, taxable persons liable to value added tax shall keep a register of certain intra-Community transactions.

Intra-Community transactions to be recorded:

  1. Sending or receiving goods for the performance of the expert reports or work referred to in Article 70.Uno.7.º letter b) of the Law on VAT.

  2. Transfers and intra-Community acquisitions of goods covered by Articles 9(3) and 16(2), including those covered by the exceptions in Article 9(3)(e), (f) and (g) of the VAT Act.

  3. The dispatch or receipt of goods covered by an agreement for the sale of goods on consignment referred to in Article 9a of the VAT Act.

For the taxpayers who have the obligation to keep the Tax Register Books through the Electronic Headquarters, the content of this book is exactly the same.

From 1 January 2021, consignment salesmust also be recorded in the register of certain intra-Community transactions via this site.

Data to be included in the cases provided for in numbers 1 and 2 of Article 66.1 of the VAT Regulation:

  1. Operation and date.

  2. Description of the goods with reference to the purchase invoice or title of possession.

  3. Other invoices or documentation related to the operations dealt with.

  4. Identification of the addressee or sender, indicating their VAT number, company name and address.

  5. Member state of origin or destination of the goods.

  6. Time limit, if any, set for the completion of the operations.

The information to be provided in the cases provided for in Article 66(1)(3) of the VAT Regulation are detailed in Chapter 3 in the section on transfers of goods under consignment sale agreements.

2.Registration deadline

With as a general rule, they must be recorded within 7 days of the start of the dispatch or transport of the goods to which they refer.

For the taxpayers who are obliged to keep their Tax Books via the E-Office , a specific deadline for submission is also established:

The information on the operations to be recorded in this book must be sent within four calendar days from the time of the start of the dispatch or transport, or, where applicable, from the time of receipt of the goods to which they refer.

For the purposes of calculating these four or eight calendar days, excludes Saturdays, Sundays and national holidays.