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VAT Record Books

Records required, deadline for entries, rectifications

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Record books

Businessmen or professionals, taxpayers of the 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 ).