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Inventory record book for intra-Community purchasers. Obligations.

Find out about the main obligations you have as an intra-community purchaser in relation to the inventory register.

If you are an intra-community purchaser of products subject to tax, for this activity you are obliged to keep and present a stock register in accordance with the following:

  1. You must keep and submit a single inventory record book for your activity, even if you carry out your activity in several establishments.
  2. You are not required to keep and submit a stock register when you are exempt from the registration obligation because the total weight of non-recycled plastic contained in your intra-community purchases does not exceed 5 kilograms in the calendar month.
  3. You are not required to submit the inventory record book during settlement periods in which there is no quota to be paid. This exception does not affect your obligation to keep a record book.
  4. This obligation must be fulfilled through the electronic headquarters of the State Tax Administration Agency within the month following the settlement period to which it refers, with August being a non-working month.
  5. The registration book corresponding to the settlement periods of the first half of 2023 can be provided within the month of July 2023.