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Special system for used goods, objects of art, antiques and collector items

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Invoicing Obligations

  • With invoices issued by taxable resellers for supplies subject to the special regime:

    • The charge of output VAT cannot be assigned separately, but rather must be taken into account within the total price of the transaction.

    • It must be specified that the special regime is being applied

    • For supplies of goods to other member states, the invoice must specify the circumstance by which said transactions have been taxed in accordance with the special regime detailed in articles 312 to 315 of the VAT Directive (with the express mention of said articles).

  • For sales to buyers that do not hold the condition of businesses or professionals, the reseller must issue a purchasing document, signed by the transferor.