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VAT practical manual 2021.

Formal obligations

1. Registry obligations

Taxpayers who carry out operations to which this regime must be applied, in addition to the common registration obligations, will keep the following specific Record Books:

  1. A Record Book for entering acquisitions, imports and supplies where the tax base is determined using the profit margin of each transaction.

    This book must have the following columns:

    Description of the propertyInvoice or document number
    of acquisition or import
    Purchase priceBilling document number
    issued by the taxpayer when transferring the asset
    Sale priceOutput VAT or indication
    of the exemption applied
    Indication, if applicable, of the application of the
    general delivery regime
    --- --- --- --- --- --- ---
  2. A separate Record Book to record the acquisitions, imports and deliveries made during each settlement period to which the determination of the tax base through the global profit margin is applicable.

    This book must have the following columns:

    Description of the goodsInvoice or document number
    of acquisition or import
    Purchase priceBilling document number
    issued by the taxpayer when transferring the goods
    Sale priceIndication, if applicable,
    of the exemption applied
    Value of beginning and ending stocks
    of each calendar year
    --- --- --- --- --- --- ---

2. Duties concerning billing

In the invoices that document the deliveries of goods subject to the special regime, the fee charged cannot be recorded separately, and must be understood to be included in the total price of the operation. These fees are not deductible for purchasers.

The invoice will indicate that this special regime has been applied, including the mention "special regime for used goods", "special regime for art objects" or "special regime for antiques and collectibles".

In deliveries destined for another Member State, the fact that they have been taxed in accordance with the special regime provided for in articles 312 to 315 of Council Directive 2006/112/ EC must be stated. , of November 28, 2006, with express mention of said article.

In purchases from those who are not considered businessmen or professionals, a purchase document must be issued for each acquisition made, which must be signed by the transferor.