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Settlement and payment of the tax.Registration, accounting obligations.Repercussion.Appointment of representative.

Find out about the main tax obligations relating to this tax

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Accounting and Registration Obligations

If you are a manufacturer of taxable products, you are obliged to keep stock records in accordance with the following:

  1. You must keep accounts for the stocks held in the establishment where you carry out the activity.
  2. If you carry out your activity in several establishments, you must keep stock accounts for each establishment and centralised stock-keeping is not possible.
  3. Raw materials necessary for the production of taxable products should not be included in stock records.
  4. In stock accounting you should include the stocks of manufactured products that you have in stock as at 1 January 2023.
  5. In the stock accounting for each settlement period you should account for the opening stock for that period.
  6. 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, with August being a non-business month.
  7. The accounting entries for the settlement periods of the first half of 2023 can be provided by July 2023.

If you are an intra-Community purchaser of taxable goods, you are obliged to keep and submit a stock record book for this activity in accordance with the following:

  1. You must keep and submit a single stock record book for your activity, even if you carry out your activity in several establishments.
  2. You are not obliged to keep and submit a stock record book when you are exempted from the obligation to register because the total weight of non-recycled plastic contained in your intra-Community acquisitions does not exceed 5 kilograms in the calendar month.
  3. You are not obliged to submit the stock record book for settlement periods in which no tax is payable.This exception does not affect your obligation to keep a record book.
  4. 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, with August being a non-business month.
  5. The record book for the settlement periods of the first half of 2023 can be provided by July 2023.

If you are an importer of taxable goods for this activity, you have no accounting or registration obligations.