World Player of the Year Messi and his father Jorge are accused of defrauding the Spanish state of 4.2 million euros (3.24 million pound) in tax between 2007 and 2009 and a Spanish court ordered that they stand trial last October.
The state attorney has proposed jail terms of up to 22 months if they are found guilty.
Barcelona forward Messi and his father have already paid five million euros to the tax authorities as a "corrective" measure after they were formally charged in June 2013.
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(Reporting by Paul Day)
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