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Practical manual VAT 2025.

Record Book of specific Intra-EU operations

1. Contents 

In addition to the books mentioned in the previous sections, taxpayers of VAT must keep a record book of certain intra-Community operations.

Intra-Community operations that must be recorded:

  1. Sending or receiving goods for the preparation of expert reports or works mentioned in article 70.One.7.º letter b) of the Law of VAT.

  2. Intra-community transfers and acquisitions of goods included in articles 9.3.º and 16.2.º, including those contemplated in the exceptions of letters e), f) and g) of article 9.3.º of the VAT Law.

  3. The sending or receiving of the goods included in a consignment sales agreement of goods referred to in article 9 bis of the VAT Law.

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

The following must also be recorded in the Register Book of certain intra-community operations through said headquarters: consignment sales.

Data that must be included in the cases provided for in numbers 1 and 2 of article 66.1 of the VAT Regulations:

  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 recipient or sender, indicating their VAT NIF, company name and address.

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

  6. Deadline, where applicable, set for carrying out operations.

The information which must be included in the cases provided for in article 66.1, section 3 of the Regulations of the VAT are detailed in the Chapter 3within the section dedicated to transfers of goods within the framework of agreements for the sale of goods on consignment.

2. Registration deadline 

As a general rule be noted within 7 days from the start of the dispatch or transport of the goods to which they refer.

For taxpayers who have the obligation to keep the Tax Registration Books through the Electronic Office, a specific submission period is also established:

The information on the operations to be recorded in this book must be submitted within a period of four calendar days from the start of the expedition or transport, or where appropriate, from the time of receipt of the goods to which they refer.

For the purposes of calculating the period of these four or eight calendar days, Saturdays, Sundays and declared national holidays are excluded.