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VAT.VAT record booksSII

General data

Designation

VAT.VAT record booksSII

Type of procedure

Taxation

Subject

Taxes

Object

New obligation to keep VAT registration books through the AEAT electronic office, derived from the provisions of Article 164.1.4 of Law 37/1992, of 28 December, on VAT, and Royal Decree 596/2016, of 2 December, for the modernisation, improvement and promotion of the use of electronic means in the management of Value Added Tax.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Electronics/Telematics.

Documentation

XML files for submission of billing records

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution deadline

It does not have

Resolution body

Tax Agency

Resources

No appeal is admissible

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Processing regulations

  • Order HFP/417/2017, of 12 May,

    regulating the regulatory and technical specifications that develop the keeping of Value Added Tax registry books through the Electronic Headquarters of the State Tax Administration Agency established in article 62.6 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of 29 December, and amending other tax legislation (BOE of 15-May-2017)

  • Order HAC/1089/2020, of 27 October,

    amending Order HFP/417/2017, of 12 May, which regulates the regulatory and technical specifications that develop the keeping of Value Added Tax registry books through the electronic office of the State Tax Administration Agency established in Article 62.6 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of 29 December, and amending other tax regulations (BOE of 24-11-2020).

Basic Regulations

  • Law 37/1992, of 28 December,

    of Value Added Tax.(BOE of 29-December-1992)

  • Royal Decree 596/2016 of 2 December 1992,

    for the modernisation, improvement and promotion of the use of electronic means in the management of Value Added Tax, which amends the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of 29 December, the General Regulations on actions and procedures for tax management and inspection and for the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, of 27 July, and the Regulations governing invoicing obligations, approved by Royal Decree 1619/2012, of 30 November (BO of 06-December-2016).