What is VAT REBU?

REBU - This is VAT-free, since the sale is a second-hand product. It is subject to the Special VAT Regime for Used Goods (REBU), a voluntary regime applicable to deliveries of certain goods made by resellers when they act on their own behalf, where the taxable base of the tax is determined in a particular way.

Please discuss this with your manager so that he/she can integrate it more correctly into the operation of the VAT REBU.

REBU *: Invoice issued under the Special Regime for Used Goods, Articles 137 and 138 of Law 37/1992, of December 28, on Value Added Tax. Articles 312 to 315 of the VAT Directive.

REBU stands for Special Regime for Used Goods . Therefore, a REBU invoice is one that is covered by this particular regime for VAT purposes and is eligible for use by those who sell second-hand products or collectibles, art or antiques.

The purpose of REBU invoices is to avoid the over-imposition of VAT that was already applied in the first sale of a good. In other words, and to make it more understandable to all audiences, by using REBU, goods that have already been subject to VAT in previous transactions are not subject to the same tax again. Or if this tax is applied to them because they become part of a company, it is lower.

What REBU seeks to avoid is this double imposition of the tax.