Presentation of inventory at the start or cessation of an activity subject to special Value Added Tax (VAT) schemes.

Name

Presentation of inventory at the start or cessation of an activity subject to special Value Added Tax (VAT) schemes.

Procedure type

Taxation

Subject

Taxes

Purpose

This procedure aims to facilitate the formation of an electronic file with the documentation relating to the inventory to be prepared by the taxpayers, in the cases of beginning or ending the application of the special Value Added Tax regimes for which this is determined by the regulations governing this tax.

Responsible body

State Revenue Office

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Telematic

Offices of the Tax Agency

Process/service phases

No specific processing phases

Forms

Electronic processing

Resolution deadline

It does not have

Resources

The appeal is not lodged

Identification system

PIN code

Level of interactivity

Level 4: Electronic processing