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VAT practical manual 2021.

Taxpayer obligations

Taxpayers have, among others, the following obligations:

  1. Obligation to present informative statements.

    Regarding VAT , the following are worth highlighting:

    • Submit declarations related to the beginning, modification and cessation of activities that determine their subjection to the tax (form 036 or 037), as well as, where appropriate, the declaration of initiation, modification or cessation of operations included in the special regimes applicable to sales to distance and certain internal deliveries of goods and services (form 035).

    • Present annually, if applicable, information related to your economic operations with third parties (form 347).

    • Submit, if applicable, the recapitulative declaration of intra-community operations (form 349).

    • Submit an annual summary declaration (form 390), unless they are exempt by Order of the Minister of Finance and Public Service.

    For taxable persons who must keep the VAT Registration Books through the Electronic Office, the obligations to submit the annual declaration of operations with third parties, form 347, are eliminated, as well as the annual VAT summary declaration, model 390.

  2. Obligation to present self-assessments and enter the amount.

  3. Identification obligation.

    Taxpayers must request the tax identification number from the Administration, in addition to communicating it and accrediting it in the cases established.

  4. Billing and accounting obligations.

    Taxpayers of VAT :

    • They must issue and deliver invoices for their operations and keep a copy of them.

    • They must keep the accounting and records that are established, without prejudice to the provisions of the Commercial Code and other accounting standards.

    The way to comply with the obligation to keep the VAT Record Books was modified in December 2016 with effect from July 1, 2017.

    From that date, taxpayers with a monthly settlement period and those who voluntarily opt, must keep the Tax record books through the electronic headquarters of the State Tax Administration Agency.

    Therefore, the group obliged to this new system of keeping the Record Books is made up of all taxpayers with a monthly settlement period:

    • Registered in the REDEME (Monthly VAT Refund Registry).

    • Large Companies for VAT purposes.

    • VAT groups.

    For these purposes, it is worth specifying that those taxpayers who are included within this group and exclusively carry out exempt operations included in articles 20 and 26 of the Tax Law, have the obligation to keep their VAT record books. in the same way, that is, through the electronic headquarters of the Tax Agency.

    However, it will not be necessary to keep a record book of issued invoices when you do not have the obligation to issue an invoice for all your operations, in accordance with the provisions of the Regulations that regulate billing obligations, approved by the Royal Decree. 1619/2012, of November 30, they do have the obligation to keep the record book of invoices received, in general, regardless of whether the activity carried out is totally exempt from the Tax and without the right to deduct the fees borne in the acquisition of goods and services for said activity. (Consultation of the General Directorate of Taxes V1588-17).

  5. Obligation to appoint a representative

    In the case of taxable persons not established in the Community, unless they are established in the Canary Islands, Ceuta or Melilla, or in a State with which there are instruments of mutual assistance analogous to those established in the Community, they must appoint a representative to effects of compliance with the obligations established in the VAT Law .

    As an exception, entrepreneurs or professionals who benefit from the special regimes applicable to distance sales and certain internal deliveries of goods and services must not appoint a representative.

    This chapter will briefly discuss the obligation to report through the census model (the rest of the informative statements are the subject of other chapters) and the billing and registration obligations.