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3. Obligatory Books Required for Businessmen, professionals and artists relating to VAT

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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