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VAT practical manual 2021.

Formal obligations

  1. In general, those who exclusively carry out this activity do not have, for the purposes of VAT , the obligation to issue a billing document for sales, unless they pay taxes under the direct estimation regime in IRPF , although, when the recipient is a businessman or professional or when required to exercise a right of a tax nature, an invoice must be issued. Likewise, this obligation will exist in the other cases regulated in article 2.2 of the Regulation that regulates billing obligations, approved by Royal Decree 1619/2012, of November 30.

  2. Taxable persons are required to prove to their suppliers or to Customs the fact that they are or are not subject to the special regime.

    The Tax Agency has incorporated a new help service on its website « Retail consultation on equivalence surcharge » where you can check if your client (businessman) retail) is subject or not to the special regime of the equivalence surcharge. The data offered by this help service corresponds to the census situation on the date of consultation.

  3. Taxable persons are not required to keep accounting records in relation to VAT .


    If you carry out other activities under the special regime for agriculture, livestock and fishing or the simplified regime, you must keep the Record Book of invoices received, noting separately the invoices that correspond to the acquisitions of each sector of the activity, including those of the surcharge.

    If you carry out other activities under the general regime or any other regime other than the above, you must comply with general or specific obligations with respect to them. In the Record Book of invoices received, invoices relating to acquisitions corresponding to activities to which the special regime of the equivalence surcharge is applicable must be entered separately.

  4. When importing goods, they must present the corresponding customs declarations to Customs. When they make intra-community acquisitions or there are cases of reversal of the taxable person, they must settle the tax and, where applicable, the surcharge by submitting form 309.

  5. When they deliver goods to travelers entitled to a tax refund, they will submit a declaration in form 308 requesting the return of refunds to travelers, credited with transfers to interested parties or collaborating entities.

  6. When they make deliveries of real estate subject to and not exempt from the Tax (except in the case of deliveries made in execution of the guarantee constituted over the real estate) they must enter the tax accrued in these operations, using form 309.

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