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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.
     
  • There is no need to file VAT returns 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 supplying goods to travellers with the right to a VAT refund, in order to be reimbursed what is paid out to them, form 308 will be filed, 'request to refund additional VAT and other occasional taxpayers'.