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V1703-17 30 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Maintaining the electronic register of received invoices is mandatory even for tax-exempt activities

A trade union queried whether, by not exercising its right to deduction, it could limit its reporting to only issued invoices under the new Immediate Supply of Information (SII) system. The DGT ruled that, due to the new electronic record-keeping requirements, it is necessary to maintain both the register of issued invoices and the register of received invoices.

The question raised

Given that the consultant does not exercise their right to deduction of the Value Added Tax incurred, can they limit themselves to providing information on issued invoices and not on received ones within the framework of the new Immediate Supply of Information system.

The DGT's ruling

The new system of record-keeping through the electronic supply of billing records requires the maintenance of the register of invoices received, regardless of whether the activity is exempt and there is no right to deduction. If the settlement period coincides with the calendar month, the record-keeping shall be carried out through the AEAT Electronic Office. In the specific case of performing both taxable and exempt operations, the entity must supply information regarding both issued and received invoices.

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