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Practical Handbook VAT 2022

Those obliged to file a tax register declaration

They are obliged to file the census declaration:

  • Persons or entities established in the territory of application of the tax who are considered to be entrepreneurs or professionals.

  • Persons or entities not established in the territory of application of the tax when they are taxable persons.

  • Legal persons not acting as traders or professionals whose intra-Community acquisitions of goods are subject to VAT.

By way of exception, persons or entities are not obliged to carry out only the following transactions:

  • Leases of real estate exempt from VAT (provided that their execution does not constitute the development of a business activity in accordance with Personal Income Tax regulations).

  • Occasional supplies of new means of transport exempt from VAT because they are destined for another Member State.

  • Intra-Community acquisitions exempt from VAT due to triangular transactions.