REBU VAT

REBU – VAT Not Included.
The sale is VAT-exempt because it involves a second-hand item. It falls under the Special VAT Scheme for Used Goods (REBU), which is a voluntary regime applicable to certain goods sold by resellers acting in their own name. Under this scheme, the taxable base for VAT is determined in a specific way.

Please consult your accountant to ensure it is correctly integrated into your VAT reporting under the REBU scheme.

REBU*: Invoice issued under the Special Scheme for Used Goods, in accordance with Articles 137 and 138 of Law 37/1992, of December 28th, on Value Added Tax. Also aligned with Articles 312 to 315 of the EU VAT Directive. (Spain)

REBU stands for “Régimen Especial de Bienes Usados” (Special Scheme for Used Goods). A REBU invoice refers to one issued under this specific VAT regime, which may be applied by sellers dealing in second-hand goods, collectors’ items, works of art, or antiques.

The purpose of REBU invoices is to avoid VAT double taxation, as VAT was already applied during the first sale of the good. In simpler terms, the REBU scheme ensures that goods previously subject to VAT are not taxed again at the full rate. If VAT is applied again—e.g., when the item becomes part of a company’s assets—it is generally at a reduced rate.

The key objective of the REBU scheme is to prevent this double taxation.