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Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

IVA. Libros registro de IVA. SII.

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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Enlaces a información destacada del Ministerio de Hacienda

Access to the Central Electronic Office. Open new window Acceso al Banco de Datos Económico Financieros. Abre nueva ventana Access to the Open Government commitments Access to the Transparency Portal Open new window Access to the Public Partition in Regulation Projects