The book of received invoices
The VAT you want to deduct rests on the supplier’s invoice. That document goes into the received-invoice book.
They support deductible VAT
Without the received invoice, with your identification when the rule requires it, input VAT is not deducted. The book records supplier, number, date, base, and VAT. A charge on the account does not replace that invoice.
- Supplier, number, date, base, and VAT.
- Deductible VAT needs the document.
- The bank statement is not the invoice.
Photo, PDF, or WhatsApp
In Factura Fácil you can add the expense with a photo, a PDF, or a WhatsApp message. You see the summary and you confirm, edit, or discard it. If you save it, that record counts toward the plan. Saving it does not file modelo 303.
Common questions
Can I deduct VAT from the bank charge?
No. The deduction rests on the received invoice. The book records supplier, number, date, base, and VAT.
Does saving the expense file modelo 303?
No. A photo, a PDF, or WhatsApp is how you record the invoice: you confirm, edit, or discard. Saving counts toward the plan and does not send the return.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.