Those obliged to file a tax register declaration
They are obliged to file the census declaration:
Persons or entities established in the territory of application of the tax who are considered to be entrepreneurs or professionals.
Persons or entities not established in the territory of application of the tax when they are taxable persons.
Legal persons not acting as traders or professionals whose intra-Community acquisitions of goods are subject to VAT.
By way of exception, persons or entities are not obliged to carry out only the following transactions:
Leases of real estate exempt from VAT (provided that their execution does not constitute the development of a business activity in accordance with Personal Income Tax regulations).
Occasional supplies of new means of transport exempt from VAT because they are destined for another Member State.
Intra-Community acquisitions exempt from VAT by triangular operation.