Obligations related to VAT Record Book

This chapter contains the registration obligations of taxpayers subject to the general regime of Value Added Tax. To see the variations in the registration of the special regimes of the Tax, consult the Chapter 6 and the Chapter 7of this Practical Manual.

1. Taxpayers' accounting obligations
2. Exceptions to the obligation to keep books
3. VAT Record Books
4. Content of registration documents
5. Formal requirements
6. Rectifying accounting records
7. Those obliged to use SII in the course of the financial year