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VAT Record Books

Records required, deadline for entries, rectifications

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Received invoices record book

All invoices, accounting documentary proofs and customs documents, numbered correlatively, that correspond to the acquired or imported goods and to the services received in the development of the business or professional activity will have to be entered into the book of received invoices.

Numbering can be done using separate series as long as there are reasons that justify it.

Specifically, the following will be entered:

  • Invoices corresponding to the deliveries that give rise to the Intra-Community acquisitions of goods subject to the tax.

  • In the cases of taxpayer reversal, the original invoice or the accounting documentary proof of the operation issued by the one who carries out a delivery of goods or a rendering of services.

  • The tax amounts corresponding to the previous operations documented in the invoices or accounting documentary proofs will have to be calculated and stated in the entry related to these invoices or in accounting documentary proofs.

  • The rectifying invoices will have to be entered in this register with the appropriate separation.

The following information will be entered one by one: number of reception, date of issue, date when performance was carried out if different from the previous one provided that it figures in the said document, first name and surnames, trade name or complete denomination and Tax Identification Number (NIF) of the person bound to issue it, the taxable base, the tax rate and the tax amount, in addition to the deductible amount.

Billing documents shall be registered separately one by one, although:

  • A global summary entry may be made of the invoices received on the same date and from a single supplier, which will record the initial and final numbers of the invoices received assigned by the recipient, the global sum of the tax base corresponding to each tax rate and the overall tax rate, provided that the total joint amount of the operations, VAT excluded, does not exceed 6,000 euros, and that the amount of the operations documented in each of them does not exceed 500 euros, VAT excluded.

  • An entry for a same invoice in several correlative entries will be valid when it includes operations that are subject to different tax rates.