VAT Record Books

Register book of specific Intra-Community operations

The aim of this register book is to reflect the situation of the goods to which specific Intra-Community operations refer while the accrual of the deliveries or of the acquisitions does not take place.

The operations that must be entered in the register book are:

• The shipment or reception of personal properties for the accomplishment of expert reports, appraisals and judgements on them.
• Transfers made by the taxpayer of personal properties from his company bound for another Member State, to allocate them to the companys needs in that country.
• The allocation to activities developed by the taxpayer in the Spanish peninsular territory and the Balearic Islands of the goods that it has produced, acquired or imported in the development of his business or professional activity in another Member State.
• The following goods sent to another Member State will be excluded from the concept of transfer of goods, but must be included in this register:
  • If sent in order to carry out on them expert reports, works or repairs and, in general, executions of work that must be qualified as rendering of services, provided that after the said services the goods are re-shipped bound for the taxpayer in the territory where the Tax is applicable.
  • If sent to be used in a temporary way in the territory of that Member State in the accomplishment of rendering of services carried out by the taxpayer established in Spain.
  • If sent to be used in a temporary way in the territory of that Member State for a period that does not exceed 24 months, when importing that good from a third country for its temporary use would benefit from the temporary import system with total exemption of import duties.
• The following goods allocated to activities developed by the taxpayer in the Spanish peninsular territory and Balearic Islands resulting from his activity in another Member State will be excluded from the concept of transfer of goods, but must be included in this register:
  • If allocated in order to carry out on them expert reports, works or repairs and, in general, executions of work that must be qualified as rendering of services, provided that after the said services the goods are re-shipped bound for the other Member State.
  • If allocated to be used in a temporary way in the Spanish peninsular territory and the Balearic Islands in the accomplishment of rendering of services carried out by the taxpayer established in the other Member State.
  • If allocated to be used in a temporary way in the Spanish peninsular territory and the Balearic Islands, for a period that does not exceed 24 months, when importing that good from a third country for its temporary use would benefit from the temporary import system with total exemption of import duties.

Data that should figure in the register book:

• Name and date of the operation.
• Description of the goods subject to the transaction with reference, where applicable, to their purchase invoice or title of possession.
• Other invoices or documentation related to the operations dealt with.
• Identification of the recipient or sender, indicating their identification number for VAT purposes , company name and address.
• Member state of origin or destination of the goods.
• Deadline that, where applicable, has been fixed for the performance of the operations mentioned.