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VAT practical manual 2021.

Obligations related to VAT Record Book

This chapter includes the registration obligations of taxable persons covered by the general Value Added Tax regime. To see the variations in registration of the special tax regimes, see chapter 6 and chapter 7 of this Practical Manual.

  1. Taxpayers' accounting obligations
  2. Exceptions to the obligation to keep books
  3. VAT Record Books
  4. Content of registration documents
  5. Formal requirements
  6. Rectifying accounting records
  7. Those obliged to use SII in the course of the financial year