5.5.4 Formal obligations
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Prove to suppliers or Customs that you are under the equivalence surcharge regime.
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There is no obligation to issue an invoice or substitute document for sales made, except, among others, in the case of deliveries of real estate subject to and not exempt from the Tax.
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However, an invoice must be issued when the recipient is a business or professional, as well as when the recipient so requires for the exercise of any right of a tax nature.
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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.