Formal requirements

1.With as a general rule, log books must be kept:

• Clearly and accurately.

• In order of dates.

• No blank spaces, interpolations, erasures, scratches or erasures.Blank spaces shall be left in the Investment Goods Register in anticipation of possible calculations and adjustments of the final pro rata.

• Errors or omissions should be corrected immediately after they become apparent.

• The entries must be made in euro, and the values must be converted when the invoice is issued in a different currency.

• Pages must be numbered consecutively.

2.Notwithstanding the above, the Tax Register Books through the Electronic Headquarters, must be kept in accordance with the regulatory and technical specifications developed in the Order HFP/417/2017, of 12 May.

The procedure established for such supply shall be as follows:

• Through the web services based on the exchange of messages in XML format.

  Each of these messages will contain a maximum number of invoice records per submission.This maximum number will be the one defined in the Electronic Headquarters of the AEAT on the Internet.(Currently this maximum number of registrations per shipment is 10,000, however, the number of shipments is unlimited).

  Submissions can only be made with an electronic certificate, including electronic seal certificates.

• By using the web form. The provision of billing records on an individual basis shall be permitted.Submissions can be made with an electronic certificate and, where applicable, with cl@ve (natural person who is the book's owner or proxy).