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Practical VAT manual 2023.

Duty to preserve the invoices

Business owners and professionals must keep the following documents for the period provided for in Law 58/2003, of December 17, General Tax Law:

  1. Invoices received.

  2. Copies or matrices of invoices issued in accordance with sections 1 and 2 of article 2 of the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of November 30.

  3. The accounting documents referred to in number 4 of section one of article 97 of the Tax Law.

  4. Receipts justifying the reimbursement of compensation from the special regime for agriculture, livestock and fishing, both the original from the issuer and the copy from the owner of the farm.

  5. Documents proving payment of the Import Tax.

This obligation also applies to businessmen or professionals covered by the special regimes of VAT , as well as to those who, without having the status of businessmen or professionals, are liable for the tax, although in this case It will only cover the accounting documents mentioned in letter c) above and the invoices received.

These documents must be kept in such a way as to ensure that the Tax Authority can access them without delay, unless there is a duly justified reason. In particular, this obligation may be fulfilled by using electronic means.

Electronic storage must be carried out in such a way as to ensure legibility in the original format in which they were received or sent, as well as, where applicable, the associated data and signature verification mechanisms or other authorized elements that guarantee the authenticity of their origin and the integrity of their content.

The place where the billing documents are kept is irrelevant, unless they are kept outside Spain, in which case the obligation will be considered to have been fulfilled only if it is done through electronic means that guarantee online access, as well as remote uploading and use by the Tax Administration of the documentation thus kept. In these cases, this circumstance must be communicated in advance to the State Tax Administration Agency.