VAT Record Books

Deadlines for registering

All operations subject to register entry will have to be entered in the corresponding books at the time in which the settlement and payment of the tax related to these operations are carried out or, in any case, before the legal deadline to carry out the said settlement and payment in voluntary period.

However, the operations for which invoices have not been issued must be entered within seven days from when the operations were performed or when the documents were issued, provided this deadline is shorter than the one indicated in the previous section.

The received invoices will have to be entered in the corresponding register in the order in which they are received, and within the settlement period in which its deduction must be done.

The operations of the register book for specific Intra-Community operations will have to be entered within the deadline of seven days from the start of the consignment or transport of the goods to which they refer.