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A healthcare services entity exempt from VAT asks whether it must maintain invoice registers and comply with the immediate supply of information. The DGT responds that it must maintain the register of invoices received, regardless of the exemption, and that the register of invoices issued is only necessary if there is an obligation to issue them.
Question raised 1. Whether the consultant has the obligation to maintain registers of invoices received and to comply with the obligation of immediate supply of information.
The entrepreneur must maintain the register of invoices received, even if their activity is fully exempt and they have no right to deduction. The maintenance of the register of invoices received shall be carried out through the AEAT electronic office if the settlement period coincides with the calendar month or if voluntary option is taken. The maintenance of the register of invoices issued will not be necessary when there is no obligation to issue an invoice for all operations.
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