Formal, accounting and registration obligations
Record books and other obligations
Record books
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The Record Books you have to keep depend on the activity you carry out and the regime you use to determine performance.
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The books must contain, among other information, the invoice number, the date of issue, the NIF of the counterparty of the operation, the concept, the amount, the description of the good, the acquisition value etc.
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The books, among other requirements, must be kept clearly, accurately, in date order, without scratches or erasures, reflecting the entries in euros, etc.
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The books can be kept by electronic or computer means, preserving the files and programs that serve as support.
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The Personal Income Tax record books can be compatible with the VAT ones, adding the necessary data. Carrying them together does not mean having to meet additional requirements than those required if you carry them separately.
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The Tax Agency puts at your disposal a standardized record book type format that you can use to:
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bring your books from January 1, 2020
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meet requirements for Record Books for fiscal years prior to 2019
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jointly maintain VAT and personal income tax books
- import the record books into Renta Web to complete the sections on the income from economic activities in direct estimation and the withholdings made
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