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VAT Record Books

Records required, deadline for entries, rectifications

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Register book of issued invoices

In the record book of issued invoices, the invoices issued for all operations subject to VAT will be recorded, one by one, which includes exempt and self-consumption operations, as well as corrective invoices. .

The register book of issued invoices shall include the following information: the number and, if applicable, the series, the date of issue, the date of performance if different from the latter, the first name and surnames, the recipients trade name or complete denomination and Tax Identification Number (NIF), the taxable base of the operations, the tax rate and the tax amount.

In any case, corrective invoices will be recorded separately from the remaining operations.

Invoices will be recorded separately one by one, although they may:

  • They shall be replaced by daily summary entries which shall record the date on which they were issued, the overall tax base, the tax rate, the overall quota of invoices or substitute documents numbered consecutively and issued on the same date, and the initial and final numbers of the recorded documents, provided that the following requirements are met simultaneously:

    • That in the issued documents the identification of the recipient is not mandatory.

    • That the documented operations are carried out within the same calendar month.

    • That the same tax rate applies to the operations.

  • When an invoice includes operations subject to different tax rates it will be entered in several correlative entries.