VAT Record Books
Records required, deadline for entries, rectifications
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, the corrective invoices will be recorded separately from the remaining operations.
Invoices will be recorded separately one by one, although they may:
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Be replaced by daily summary entries in which the date on which they were issued, the global tax base, the tax rate, the global quota of invoices or substitute documents numbered consecutively and issued on the same date, and the initial and final numbers will be recorded. of the annotated documents, provided that the following requirements are simultaneously met:
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That in the issued documents the identification of the recipient is not mandatory.
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That the documented operations are carried out within the same calendar month.
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That the same tax rate is applicable to the operations.
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- When an invoice includes operations subject to different tax rates it will be entered in several correlative entries.