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VAT registration books |
| 23 / 7 / 2009 |
The Spanish Admistration has postponed from 2010 to 2012 the date to present the VAT registration books. The news have been well received by entrepeneurs and tax advisors as the norm means a great amount of work as it affects all public and limited corporations.
All companies have a VAT registration book, which includes all invoices that a company gives out and receive, however it does not have the obligation to present it unless requested by the Administration. To date, only companies that registered for the monthly VAT return have to present the VAT registration book. For this companies, things will be the same.
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