VAT Record Books

Electronic logbook

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 Personal Income Tax and to reinforce and specify the possibility that these books may be compatible, with the necessary additions, as a tax book for taxes that so provide, in particular that the record books of the Personal Income Tax may be compatible with those required in the Value Added Tax under the terms provided for in article 62.3 of the Value Added Tax Regulations.

When books are kept by electronic or computer means, the computer programs, files and archives that serve as support and the coding systems used to allow the interpretation of data must be kept when the obligation is fulfilled using computer systems.

For the purposes of completing these registration books and within the framework of tax assistance and indirect burden reduction actions, the State Tax Administration Agency publishes on its website the electronic format of registration books to be used, to meet the requirements that a taxpayer may be subject to and to access the assistance services that facilitate:

1. the import of registration books within Renta Web to complete the sections on the income from economic activities in direct estimation and the withholdings made
2. the import of record books within Pre303 to complete the settlement data and additional information for each VAT settlement period

In this regard, you can access the information on registration books in electronic format that appears on the right of this page.