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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.5.4 Formal obligations

  • Prove to suppliers or Customs that you are in the equivalence surcharge regime.

  • There is no obligation to issue an invoice or substitute document for sales made, except, among others, in deliveries of properties subject to and not exempt from the Tax.

  • However, an invoice must be issued when the recipient is a businessman or professional, as well as when the recipient requires it for the exercise of any right of a tax nature.

  • There is no obligation to keep books for VAT , unless activities are carried out in other different regimes in which case, in addition to the duty to comply with the established formal obligations with respect to them, a book must be kept. record of invoices received to note with due separation, those relating to acquisitions corresponding to activities in equivalence surcharge.