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Electronic Office: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2015–2020

Current position

The maintenance of invoice registers (issued and received) must be carried out through the AEAT Electronic Office if the settlement period coincides with the calendar month or by voluntary option. For received invoices, the submission of records must be done within four calendar days from the accounting entry, not exceeding the 16th day of the following month. The calculation of deadlines is governed by the official date and time of the electronic office used for access.

The DGT's position remains constant regarding the mandatory electronic maintenance of books when the settlement period is monthly. The rulings confirm the application of the office's official time for the calculation of deadlines and the management of non-working days according to the seat of the administrative body. No doctrinal changes are observed, but rather a reiteration of the rules for record management and deadlines.

Analysis based on 10 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V0708-20 6 Apr 2020

Obligation to maintain excise duty product accounts depends on establishment type

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuestos especialesllevanza de contabilidadinstalación de consumo propiogasóleo profesionalsoporte informático Ley 38/1992, de 28 de diciembre, de Impuestos EspecialesReal Decreto 1165/1995, de 7 de julio
Affects CompanyExpat · Non-residentIndividual

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