Taxpayers using the simplified system should keep the following books:
Register of bills received.
Register of sales and income:
for those taxpayers whose rates or modules operate on the basis of operational volume.
Remaining taxpayers are required to keep:
Register of invoices issued.
Register of invoices received.Register of capital assets:
for taxpayers who carry out regularization of capital assets.
Register of certain intracommunitary operations, as appropriate.
IMPORTANT REMARKS: In order to properly keep your accounts we strongly advise you to use the services of a "Gestoria Administrativa" a qualified accountant or tax advisor. using the services of a qualified professional you will save time and money and you will not be involved in getting the above mentioned paperwork.
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NUMBER B-53805917 AND REGULATED BY THE LAW SOCIETY
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