Find out what the VAT recapitulative statement consists of and who is obliged to file it.
Who is obliged to file the recapitulative VAT return?
This declaration must be filed by all taxpayers who provide services to entities based in another member state and/or in intra-Community transfers of goods. This means that if you provide a service to a company in Spain, you will be subject to filing this return.
If there are no intra-Community supplies of goods or services, the recapitulative VAT return is not required. Please note that the supply of services which are tax-exempt in the other Member States, for example, financial and insurance services, do not need to be included in this declaration.
Deadlines for submission of the declaration:
- Until the 20th day of the following month, in the case of operations carried out by taxpayers under the normal monthly VAT regime.
- Up to the 20th day of the quarter following that to which the operations refer to, for taxpayers with a quarterly frequency, which do not exceed 50 thousand euros of intra-community transfers of goods (in the current quarter or in the four previous quarters).
If you wish to obtain more information, please contact us.
