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VAT practical manual 2022.

Formal obligations

Taxpayers covered by this special regime must keep a Record Book in which they record the operations included in this special regime, and must keep a copy of the receipt accrediting payment of the compensation for 4 years from the accrual of the tax.


  • If you carry out other activities under the simplified regime or the equivalence surcharge , you must keep the Record Book of invoices received where you will separately note the invoices that correspond to the acquisitions of each sector of the activity, including of 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 respect to them, and must separately record the acquisitions under the special regime in the Record Book of invoices received. of agriculture, livestock and fishing.