Registration deadlines
1. In general, they must be recorded in the order in which they are received, and within the settlement period in which they should be deducted.
2. For taxpayers who have the obligation to keep the Tax Record Books through the E-Office, a specific period of submission is also established:
The information corresponding to the invoices received must be provided within four calendar days from the date on which the accounting record of the invoice and, in any case, before the of the month following the settlement period in which the corresponding transactions have been included. 16
In the case of import operations, the four calendar days must be counted from the time the document is recorded in the accounting records in the amount of the tax paid by customs and in any case before the of the month following the end of the period to which the tax return has been included. 16
The period for sending the invoicing records corresponding to rectified invoices received shall be four calendar days from the date on which the invoice is issued or recorded, respectively.
However, if the rectification determines an increase in the amount of the initially deducted payments in accordance with the provisions of section Two of article 1 of the VAT Act, the period will be that provided for the registration of 114 invoices received, i.e. four calendar days from the date on which the invoice is recorded and, in any case, before the of the month following the settlement period in which the corresponding transactions have been included. 16
Likewise, the period for the payment of the transactions subject to the special cash basis regime will be four calendar days from the date of the corresponding payment.
For the purposes of calculating the term of these four or eight calendar days, Saturdays, Sundays and national holidays are excluded.
Remember that the Tax Agency's E-Office contains the tool "Timetable calculator for sending the invoicing records "indicating the deadline for sending such records, as well as the period and year of entry in the Record Book of invoices received for each of the different invoice codes.