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Practical Handbook VAT 2022

Objective requirements

The RECC can be applied to all transactions carried out in the territory of application of the tax except for the following:

  1. Those covered by the special simplified, agriculture, livestock and fisheries, equivalence surcharge, investment gold, special schemes for distance sales and certain domestic supplies of goods and services and the group of entities.

  2. Exports and intra-Community supplies of goods.

  3. The intra-Community acquisitions of goods (within the EC).

  4. The cases of reversal of the taxable person.

  5. Imports and transactions treated as imports.

  6. Self-consumption of goods and services.