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Special vAT declaration from multiple invoices

KD
2024-07-02

Question

Hello,

In the second quarter, I received two invoices without VAT (reverse charge VAT, I am VAT exempted) from two different companies in Spain and Germany. Do I need to submit one joint special vAT declaration for these (adding both amounts together and applying 21% vAT), or do I need to submit a separate special vAT declaration for each invoice received on? Thank you in advance!

Dear Sir/Madam,

In any case, you must file one joint special vAT return quarterly. Don't forget to distinguish between goods and services.

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