Taxpayers' accounting obligations

Entrepreneurs or professionals, taxpayers of VAT , must keep the following Record Books:

1. Record book of invoices issued.

2. Record book of invoices received.

3. Record Book of investment goods.

4. Record Book of certain intra-community operations.

5. Special Registration Books:

   • Record book of operations carried out under the simplified regime.

   • Record Book of operations carried out under the special regime of agriculture, livestock and fishing.

   • Receipts issued to justify the reimbursement of compensation for the acquisition of goods or services from taxpayers under the special regime for agriculture, livestock and fishing.

   • Record Book of operations carried out under the special regime of used goods, works of art, antiques and collectibles.

   • Record of operations included in the special regimes applicable to distance sales and certain domestic deliveries of goods and services.

The books or records that, in compliance with their tax or accounting obligations, taxpayers must keep, can be used for the purposes of VAT , as long as they comply with the established requirements.

If the taxpayers are the owners of various establishments located in the territory of application of the tax and are not required to keep registration books through the Electronic Office of the Tax Agency, they may keep, in each of these establishments, registration books, in which they will separately record the operations carried out from said establishments, provided that the summary entries thereof are transferred to the corresponding general registration books that must be kept at the taxpayer's tax domicile.

The Tax Management Department of the State Tax Administration Agency may authorize the replacement of these Registration Books by different registration systems, as well as the modification of the requirements for registration annotations, provided that they respond to the administrative and accounting organization of the taxpayers and the verification of their tax obligations is guaranteed. Likewise, you may authorize that the record books of invoices issued and received do not include all the mentions or all the information referred to in articles 63.3 and 64.4 of the VAT Regulations, as well as the creation of summary entries with conditions different from those indicated in the Articles 63.4 and 64.5 of said Regulation, when it appears that the commercial or administrative practices of the sector of activity in question, or the technical conditions for issuing invoices, accounting receipts and Customs documents, make it difficult to record said mentions and information.

• Requirements if the books are kept by electronic and computer means:

Business owners or professionals who use electronic and computerized means to manage billing, accounting and the generation of books and records that are tax-required must keep in electronic format, during the limitation period, the files, databases and necessary programs that allow complete access to them without justified delay, enabling adequate control.