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V2235-17 5 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Maintaining a purchase invoice register is mandatory even for VAT-exempt activities

The applicant asks whether all invoices must be included in the purchase invoice register via the Immediate Supply of Information (SII) system. The DGT rules that maintaining the purchase invoice register is required regardless of whether the activity is exempt and carries no right to deduction.

The question raised

Obligation to include all invoices in the register of received invoices through the Immediate Supply of Information.

The DGT's ruling

It is necessary to maintain the register of received invoices, in which all received invoices shall be recorded pursuant to Article 64 of the VAT Regulations. This obligation persists even if the activity performed is entirely exempt from the tax and there is no right to deduct the input tax paid. The maintenance of the register shall be carried out through the AEAT electronic office if the settlement period coincides with the calendar month or if this method is voluntarily chosen.

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