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Practical manual for VAT 2022.

Objective requirements

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

  1. Those included in the simplified special schemes, agriculture, livestock and fishing, the equivalence surcharge, investment gold, special regimes applicable to distance sales and certain internal deliveries of goods and services and of the group of companies.

  2. Exports and intra-Community supplies of goods.

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

  4. The taxpayer's investment assumptions.

  5. Imports and transactions similar to imports.

  6. Self-consumption of goods and services.