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VAT practical manual 2021.

Those obliged to file a tax register declaration

Those required to submit the census declaration are:

  • Individuals or entities established in the territory of application of the tax who are considered entrepreneurs or professionals.

  • Persons or entities not established in the territory of application of the tax when they are taxable persons.

  • Legal entities that do not act as entrepreneurs or professionals whose intra-Community acquisitions of goods are subject to the VAT.

As an exception, persons or entities that exclusively carry out the following operations are not required:

  • Leases of real estate exempt from the VAT (provided that its implementation does not constitute the development of a business activity in accordance with the regulations of the Personal Income Tax).

  • Occasional deliveries of new means of transport exempt from VAT because they are destined for another Member State.

  • Intra-Community acquisitions exempt from the VAT by triangular operation.