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Practical Handbook VAT 2021

Reasons for exclusion from these systems

Causes for exclusion from the special schemes:

  1. The presentation of the declaration of cessation of operations covered by the special schemes.

  2. The existence of facts from which it may be presumed that the operations of the trader or professional included in these special schemes have been completed.

  3. Failure to comply with the requirements for these special schemes.

  4. Repeated failure to comply with the obligations imposed by the regulations of these special regimes.

  5. For entrepreneurs or professionals under the import regime through an intermediary, that the intermediary notifies the tax authorities that he/she no longer represents them, as well as the cancellation or exclusion for any reason of the intermediary.