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Spain drops VAT books requirements for VAT returns

  • VAT
  • 19 September 2013 | Richard Asquith

Spain drops VAT books requirements for VAT returns

The Spanish VAT authorities have decided to withdraw a requirement to submit supporting VAT records with monthly VAT returns.

The requirement was originally introduced in 2009, and required all Spanish VAT registered businesses to submit accounting books at the same time as their returns – the 20th of the months following the reporting period end.  However, it has only ever been properly enforced for businesses on the express Spanish VAT refund schemes.  This includes company importing or exporting.

VAT accounting present problems for Spanish

Due to the administrative backlog and weight of data, Spain has now decided not to push ahead with the requirement for all other companies.  The tax code will therefore be changed from affect from 1 January 2014.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.