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VAT Record Books

Records required, deadline for entries, rectifications

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Record books

Entrepreneurs or professionals, taxpayers of VAT , must register their operations within the deadlines established for the settlement and payment of the tax.

The accounts will help determine with accuracy:

  • The total amount of VAT charged to its customers.

  • The total amount of input tax paid on the purchase of goods and services from their suppliers.

In general, VAT record books are as follows:

  • Register book of issued invoices

  • Register book of received invoices.

  • Capital goods record book.

  • Register book of specific Intra-Community operations.

Books can be kept by electronic or computer means, in which case it is required that the files, databases and the necessary programs that enable a complete access to them are preserved in magnetic or optical support during the period of prescription.

In the case of entrepreneurs with a period for submitting monthly VAT self-assessments, the VAT registration books must be kept through the electronic headquarters of the AEAT , through the electronic provision of the records. billing ( SII ).