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Practical VAT manual 2023.

Formal obligations

Taxable persons 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 compensation for 4 years from the accrual of the tax.

Besides:

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

  • If you carry out activities under the general regime or under another special regime other than those mentioned above, must comply with the established obligations in this regard, and must separately record in the Record Book of Invoices Received the purchases of the special regime for agriculture, livestock and fishing.