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VAT practical manual 2022.

Taxpayers' accounting obligations

Entrepreneurs or professionals, taxpayers of VAT , must keep the following Record Books:

  1. Record book of invoices issued.

  2. Record book of invoices received.

  3. Record Book of investment goods.

  4. Record Book of certain intra-community operations.

  5. Special Registry Books:

    • Record book of operations carried out in the simplified regime.

    • Record Book of operations carried out in the special regime of agriculture, livestock and fishing.

    • Receipts issued that justify the reimbursement of compensation in the acquisition of goods or services to taxable persons covered by the special regime for agriculture, livestock and fishing.

    • Record Book of operations carried out under the special regime for used goods, art objects, antiques and collectibles.

    • Registration of operations included in the special regimes applicable to distance sales and certain domestic deliveries of goods and services.

The books or records that, in compliance with their tax or accounting obligations, taxpayers must keep, can be used for the purposes of VAT , as long as they comply with the established requirements.

If the taxable persons are owners of various establishments located in the territory of application of the tax and do not have the obligation to keep the record books through the electronic headquarters of the Tax Agency, they can keep the record books in each of these establishments. , in which they will separately note the operations carried out from said establishments, provided that the summary entries thereof are transferred to the corresponding General Record Books that must be kept at the tax domicile of the taxable person.

The Tax Management Department of the State Tax Administration Agency may authorize the replacement of these Registry Books with different registration systems, as well as the modification of the requirements for registry entries, provided that they respond to the administrative and accounting organization of the taxpayers and verification of their tax obligations is guaranteed. Likewise, you may authorize that the record books of invoices issued and received do not include all the mentions or all the information referred to in articles 63.3 and 64.4 of the VAT Regulations, as well as the creation of summary entries with conditions different from those indicated in the Articles 63.4 and 64.5 of said Regulation, when it appears that the commercial or administrative practices of the sector of activity in question, or the technical conditions for issuing invoices, accounting receipts and Customs documents, make it difficult to record said mentions and information.

• Requirements if the books are kept by electronic and computer means:

Entrepreneurs or professionals who use electronic and computer means to manage billing, accounting and the generation of fiscally required books and records must keep in electronic format, during the limitation period, the files, databases and necessary programs that they allow complete access to them without justified delay, enabling adequate control.

Registration books through the electronic headquarters of the Tax Agency:

The obligation to keep record books of invoices issued, received, investment goods and certain intra-community operations must be fulfilled for certain groups of taxable persons electronically, through the electronic headquarters of the State Tax Administration Agency.

This system for keeping record books is known as "Immediate Supply of Information", and the obligated group is integrated in accordance with the provisions of article 62.6 of RIVA :

  • With mandatory character: For taxpayers who have a monthly VAT settlement period:

    • Registered with REDEME (Monthly VAT Return Registry)
    • Large Businesses (turnover of over €6,010,121.04)
    • VAT Groups
  • With voluntary nature: by those taxpayers who, not being obliged, decide to avail themselves of it. To do this, they may exercise this option at any time in the census declaration, being included from the first settlement period that begins after its exercise.

    Those taxpayers who have voluntarily opted for SII will maintain their quarterly settlement period.

The help service " SII Virtual Assistant " is available at the Tax Agency's electronic headquarters, which provides an immediate response to questions about the SII.