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Practical Handbook VAT 2021

Obligations related to VAT Record Book

This chapter covers the registration obligations of taxable persons subject to the general value added tax system.For variations in the registration of special tax regimes, see chapter 6 and chapter 7 of this Practical Handbook.

  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