ORDER HAC/1089/2020 of 27 October 2020 – amending the regulatory and technical specifications governing the keeping of VAT registers.

Order HAC/1089/2020 (Order HAC) of 27 October 2020, was published in the Official State Gazette on 24 November 2020. Order HAC amends a previous Order (Order HFP/417/2017 of 12 May) and governs the regulatory and technical specifications that apply to the lodging of Value Added Tax (VAT) register books through the Tax Administration’s electronic site. (Originally established in Article 62. 6 of the Value Added Tax Regulations, which was approved by Royal Decree 1624/1992, of

The purpose of this Order is to ensure the content and design of the books kept at the Tax Administration´s electronic site adapt to regulatory changes, and also to adapt the upload interface to the exemptions and adjustments recently made available to taxpayers.

According to this Order, as of 1 January 2021 it will be possible to keep the sales of goods on consignment in the register of certain intra-Community transactions, through the Tax Administration´s online interface. This Order approves functional modifications to the integral elements of the XML code for registration, and amendment of the design of the registers for certain intra-Community transactions.

With the aim of simplifying these operations and reducing the administrative burden on the entrepreneurs and professionals who carry them out (and subject to certain conditions), the new rules state that supplies of goods carried out under an agreement for the sale of goods on consignment will permit an exemption by the supplier in the intra-Community supply of goods in the Member State of departure. Additionally, an exemption also applies to the intra-Community acquisition of goods in the Member State of arrival, by the customer.

This Order also aims to introduce improvements in the normative and technical specifications required for the keeping of Value Added Tax register books through the Tax Administration Agency´s electronic headquarters. Simply select the option on the Register of Invoices Received to identify the payments made for the capital goods acquisition or importation.

Likewise, in the Register of Invoices Received, a specific option can now be selected so that, if the taxpayer decides to deduct the VAT paid in a period subsequent to that of registration, they may—as long as they also indicates the exercise and period in which they will use the right to deduct.

Finally, this Order confirms those entities to which Law 49/1960, of 21 July, on horizontal property (Owner´s Community) is applicable, and the private entities or establishments of a social nature referred to in Article 20. Three of the entities specified in Law 37/1992 (including non-profit entities) are not included in the Immediate Provision of Information, and must report the acquisition of goods or services outside of any business or professional activity on the same terms as they must report in the annual return on transactions with third parties, form 347, when they are not included in the Immediate Provision of Information (SII).

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Marta Reguera

Marta Reguera
Director Tax Support

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