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VAT practical manual 2022.


Taxpayers who meet the following requirements will be registered in the registry, upon request:

  1. That they request registration by submitting a census declaration.

  2. That they are up to date with their tax obligations.

  3. That they are not found in any of the cases that could lead to the precautionary deregistration in the monthly refund registry or the revocation of the tax identification number.

  4. That they do not carry out activities that are taxed in the simplified regime.

  5. In the case of entities covered by the special regime of the group of entities, registration in the registry will only proceed when all the entities of the group that apply said special regime have agreed and meet the requirements established in this section.

    Failure to comply with the requirements by any of these entities will lead to non-admission or, where appropriate, exclusion from the monthly refund register of all the group entities that apply the special regime.

    The request for registration in the registry and, where applicable, the request for deregistration, must be submitted to the Tax Administration by the dominant entity and must refer to all the entities in the group that apply the special regime.

    The actions aimed at processing applications for registration or removal from the register, as well as verifying the maintenance of the access requirements to the register in relation to entities already registered, will be understood with the dominant entity in its capacity as representative of the group.