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Special system for additional VAT

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Formalities and registry obligations

  • Accredit that you are subject to additional VAT with supplies or before Customs, so that they can include the corresponding surcharge.
     
  • There is no obligation to hold books for this tax, unless performing activities in other regimes, in which case, as well as having to complete the formal obligations established for such regimes, you must also keep a record book of invoices received, detailing those related to acquisitions corresponding with surcharge activities. The above will be applicable without prejudice to the obligation to keep books established by the regulations of the PIT for taxpayers who determine their performance by direct estimation.
     
  • No tax returns are required. VAT for activities under this special regime. Nevertheless, with intra-community acquisitions, transaction subject to reversed payment liability or supplies of properties that are subject to and not exempt from the tax (except in execution of a guarantee), form 309 will be filed: 'non-recurrent tax return'.
     
  • If goods are delivered to travelers with the right to a refund of the VATIn order to obtain a refund of the amount paid to them, form 308 “request for refund of equivalence surcharge and other occasional subjects” must be submitted.