Content of registration documents

The Record Books must allow to determine accurately in each settlement period:

• The total amount of VAT passed on to your customers (and, where applicable, the amount charged).

• The total amount of tax borne by your purchases or imports of goods or by the services received or, where applicable, by your self-consumption (and, where applicable, the amount charged).

• The situation of the assets referred to in the operations that must be recorded in the Register of certain intra-Community operations, as long as the accrual of intra-Community deliveries or acquisitions does not take place.