Spain: drops requirement to submit records with VAT returns

07 October, 2013

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

The requirement was originally introduced in 2009. According to this requirement all Spanish VAT registered businesses were required to submit accounting records at the same time as their VAT returns (by the 20^th of the month following the reporting period end). Due to the administrative backlog and weight of data, Spain has decided not to push ahead with the requirement and the tax code will therefore be changed from affect from 1 January 2014.

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