Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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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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