Box 143. Communication, option and waiver of keeping VAT registration books in the AEAT electronic office [Model 036]

Royal Decree 596/2016, of December 2, for the modernization, improvement and promotion of the use of electronic means in the management of Value Added Tax, in its first article establishes a system of keeping registration books through the electronic headquarters of the State Agency for Tax Administration by means of the electronic supply of billing records in a short period of time.

The maintenance of the VAT registration books through the electronic headquarters of the State Tax Administration Agency will be:

• Mandatory for business owners or professionals and other taxpayers of the Value Added Tax established in article 62.6 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29. That is, businessmen or professionals and other taxpayers of the Tax, who have a settlement period that coincides with the calendar month in accordance with the provisions of article 71.3 of the aforementioned Regulation of VAT
• Optional for those business owners or professionals and other taxpayers of the Value Added Tax who opt for this bookkeeping system under the terms established in article 68 bis of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29.

To enable options and waivers, the corresponding boxes 532 (option), 737 (waiver) and 738 (date) have been included on page 5 of form 036.

For more information, see subsection F of chapter 6 of this guide.