Inventory record book of intra-community purchasers. Obligations.
Find out about the main obligations you have as an intra-community purchaser in relation to the stock record book.
If you are an intra-community purchaser of products subject to the tax, for this activity you are obliged to keep and present a stock record book in accordance with the following:
- You must keep and present a single stock record book for your activity, even if you carry it out in several establishments.
- You are not obliged to keep and present a stock record book when you are exempt from the registration obligation because the total weight of the non-recycled plastic contained in your intra-community purchases does not exceed 5 kilograms in the calendar month.
- You are not obliged to present the inventory record book in the settlement periods in which there is no fee to be deposited. This exception does not affect your obligation to keep the record book.
- Compliance with this obligation must be carried out through the electronic headquarters of the State Tax Administration Agency within the month following the settlement period to which it refers, the month of August being a non-business month.
- You can supply the record book corresponding to the settlement periods of the first half of 2023 within the month of July 2023.