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Administrative Procedures
General Information
- Name
-
VAT. VAT ledgers via the AEAT e-office
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 220294
- Description
-
New obligation to keep VAT ledgers via the AEAT e-Office, based on the provisions of Article 164.1.4 of Law 37/1992, of 28 December, on VAT, and of Royal Decree 596/2016, of 2 December, on the modernisation, improvement and promotion of the use of electronic means in managing Value Added Tax
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
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Page update date:18/07/2023
