The record books of an autónomo
Running the activity means keeping what you invoice and what you buy. VAT and income tax do not ask for the same book.
VAT books and income-tax records
For VAT the usual books are issued invoices, received invoices, and investment goods. In direct estimation, income tax has its own records of sales and income and of purchases and expenses. Keeping the invoices in a folder does not by itself close those books.
- VAT: issued, received, and investment goods.
- Direct estimation: income and expense records.
- The two taxes do not share one book.
SII is not the app’s book
Immediate Information Supply is the channel for taxpayers who must keep the VAT books on the Tax Agency site. Factura Fácil stores what you record and can export the ledgers. It does not send SII.
Common questions
Is keeping the PDFs enough?
The PDFs support the book, but the VAT book needs number, date, customer or supplier, base, and VAT. In direct estimation, income tax adds its own records.
Does exporting the books file SII?
No. The app stores what you record and can export the ledgers. SII is a filing on the Tax Agency site, for whoever must use that channel.
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.