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Practical Handbook VAT 2021

Formal obligations

Taxpayers under this special scheme must keep a register in which they record the transactions covered by this special scheme, and must keep a copy of the receipt certifying payment of the compensation for 4 years from the accrual of the tax.

In addition:

  • If you carry out other activities under the simplified regime or under the equivalence surcharge, you must keep a register of invoices received, in which you must record separately the invoices corresponding to purchases in each sector of the activity, including those under the special regime for agriculture, livestock and fishing.

  • If you carry out activities under the general regime or under another special regime other than the above, you must comply with the established obligations with regard to them, and you must record purchases under the special regime for agriculture, livestock and fishing separately in the Register of Invoices Received.