Rectifying accounting records

This shall be the case where a material error has been made in making the entries in the register.

In the registry books not kept through the Electronic Headquarters, the correction must be made in a single entry or group of entries differentiated from the rest of the entries at the end of each settlement period by means of an entry or group of entries that allows the corresponding accrued and input tax to be determined for each settlement period, once the correction has been made.

In the case of investment goods and the rectifications affect the regularisation of deductions, they shall be entered in the Investment Goods Register Book together with the entry of the good to which they refer.

In the Register Books kept through the Electronic Headquarters, these rectifications will imply "registry rectifications" and must be reported with a specific key in accordance with the specifications set out in Annex I of the Order HFP/417/2017, of 12 May.