VAT Record Books
Records required, deadline for entries, rectifications
Record book in electronic format
The objective of Order HAC/773/2019, of June 28, which regulates the keeping of record books in the Personal Income Tax, is to review the content of the record books that must be kept by taxpayers of the Income Tax of Physical Persons and reinforce and specify the possibility that these books can be compatible, with the necessary additions, as a fiscal book for the taxes that provide for it, in particular that the record books of the Tax on the Income of Natural Persons may be compatible with those required by the Value Added Tax in the terms provided for in article 62.3 of the Value Added Tax Regulations.
When the books are kept by electronic or computer means, the computer programs, files and archives that serve as support and the coding systems used that allow the interpretation of the data must be preserved when the obligation is fulfilled with the use of computer systems.
For the purposes of completing said record books and within the framework of tax assistance actions and reduction of indirect charges, the State Tax Administration Agency publishes on its website the electronic format of record books to be used, to address the requirements that a taxpayer may be subject to and to access the help services provided by:
- the import of record books within Renta Web to complete the sections on the income from economic activities in direct estimation and the withholdings made
- the import of record books within Pre303 to complete the settlement data and additional information for each VAT settlement period
In this sense, you can access the information about record books in electronic format that appears on the right of this page.