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V2469-17 3 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Mandatory maintenance of record books via the Electronic Office if the settlement period is monthly or by option

A socio-sanitary assistance consortium inquires about the mandatory nature of the Immediate Supply of Information (SII). The DGT responds that, if their settlement period coincides with the calendar month or if they opt for it, they must maintain the record books through the AEAT Electronic Office.

The question raised

Question posed: Mandatory compliance with the immediate supply of information.

The DGT's ruling

Entrepreneurs must maintain the record books for issued invoices, received invoices, investment goods, and intra-Community operations through the Electronic Office if their settlement period coincides with the calendar month or if they opt for this method. The book of received invoices must generally be maintained, even if the activity is tax-exempt and there is no right to deduction. If the inquirer carries out activities that require the issuance of an invoice, they must also maintain the record book for issued invoices.

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