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VAT Record Books

Records required, deadline for entries, rectifications

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Capital goods record book.

This record book must be kept by business owners or professionals who have to regularize deductions for investment assets.

This book will keep a register of the following:

  • Capital goods duly individualised.

  • The exact data to enable identification of invoices and documents from customs for each good.

  • For each individualised good, the following will be registered: the initial date of use, the final annual pro rata and the annual regularisation, where applicable, of the deductions.

In the case of deliveries of investment goods during the regularisation period, they will be removed from the register, noting the reference to the entry in the Register of issued invoices that records the delivery, as well as the regularisation of the deduction made on the occasion of the same.

When rectifications affect the regularisation of the deductions by purchase of capital goods, they will be entered in the register book next to the entry of the good that they refer to.

Rectification of any register entries will only be carried out when material errors have been entered when carrying them out.