Hello ! 
We need help for this case. The client needs to list correlative invoices by entry date.
They indicate that it is a localization problem not covered by IFS and give these details:
It is regulated in RIVA and in the Billing Regulations:
Scope of obligation
(RIVA art.62)
In general, businessmen or professionals and other VAT taxpayers must keep the following books:
Record book of invoices issued.
Book Record of invoices received
Record Book of investment goods
Record book of certain intra-community operations
Record book of invoices received
(RIVA art.64); OM HFP/417/2017 art.3)
In this book, all invoices, accounting receipts and customs documents relating to goods acquired or imported and services received in the exercise of business or professional activity must be recorded individually. Said invoices and documents are numbered consecutively according to the date of receipt thereof, and said numbering may be carried out, for justified reasons, through separate series. These notes can be made on separate sheets, which must then be numbered and bound consecutively to form the record book.
Also in this book, the criterion of separate annotation is followed, so all invoices and other documents must be annotated, one by one, indicating the following data:
assigned reception number;
Expedition date;
date of completion of the operations, if different from the previous one;
name and surname, company name or full name and NIF of the person obliged to issue it;
tax base;
tax rate;
tax rate;
if the operation has been carried out in accordance with the special regime of the cash criterion, in which case the following mentions must be included: the dates of payment, partial or total, of the operation, with a separate indication of the corresponding amount, if applicable, as well as the means of payment used in the disbursement of the partial or total amount of the operation (
RIVA art.61 decies.2).
Way of keeping books
(RIVA art.62 and 68)
The record books are not subject to any special format, so the same tax or accounting books that the taxable person keeps can be used, provided that, whatever the procedure used, the following requirements are met:
clarity and accuracy;
annotations in date order;
no blank spaces, interpolations, scratches or cross-outs; As an exception, blank spaces are allowed in the investment property record book, in anticipation of carrying out the successive calculations and adjustments of the final prorata;
values expressed in euros (converting, where appropriate, the different units of account or currencies reflected on the invoice);
consecutively numbered pages.
All this together with what is included in the billing regulations:
ARTICLE 6. CONTENT OF THE INVOICE
Every invoice and its copies will contain the data or requirements mentioned below, without prejudice to those that may be mandatory for other purposes and the possibility of including any other mentions:
a) Number and, if applicable, series. The numbering of the invoices within each series will be correlative.
To the extent possible, we would like to adapt the report to what our prosecutor wants
Thank you very much in advance
