Skip to main content
Practical Handbook VAT 2021

Formal obligations

  1. In general, those who carry out this activity exclusively do not have, for the purposes of VAT, the obligation to issue invoicing documents for sales, unless they are taxed under the direct estimation system in the IRPF, although, when the recipient is a businessperson or professional or when they require it in order to exercise a tax right, an invoice must be issued.Likewise, this obligation shall also exist in the other cases regulated in article 2.2 of the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of 30 November.

  2. Taxable persons are obliged to prove to their suppliers or to Customs whether or not they are subject to the special scheme.

    The Tax Agency has incorporated a new help service on its website called "Consultation for retailers under the equivalence surcharge" where you can check whether or not your client (retail contractor) is subject to the special equivalence surcharge regime.The data offered by this help service comes from the census on the date of consultation.

  3. Taxable persons are not obliged to keep accounting records for VAT.


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

    If they carry out other activities under the general regime or any other regime other than the above, they must comply with the general or specific obligations in respect of them.Invoices relating to acquisitions corresponding to activities to which the special equivalence surcharge regime is applicable must be entered separately in the Register of Invoices Received.

  4. When importing goods, they shall lodge the relevant customs declarations with Customs.When they make intra-Community acquisitions or when there are cases of reverse charge, they must pay the tax and, where applicable, the surcharge by filing form 309.

  5. When they deliver goods to travellers entitled to a tax refund, they shall submit a declaration on form 308 requesting the refund of the reimbursements to the travellers, accredited with the transfers to the interested parties or to the collaborating entities.

  6. When they make supplies of real estate that are subject to and not exempt from tax (except in the case of supplies made in execution of the guarantee constituted on the real estate), they must pay the tax accrued on these transactions, using form 309.

  7. When they simultaneously carry out economic activities in other sectors of the business or professional activity, they must have the purchases of goods intended for each of the different activities carried out by them documented in different invoices.