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VAT practical manual 2022.

Cover of the VAT 2022 practical manual

This publication is for informational purposes only.

  1. Publication Identification Number (NIPO)
  2. Filing
  3. Chapter 1. New features to highlight in 2022
  4. Chapter 2. Introduction
  5. Chapter 3. Deliveries of goods and provision of services by companies and professionals
  6. Chapter 4. Taxpayers. Repercussion. Accrual. Taxable base and Tax rate
  7. Chapter 5. Deductions and refunds
  8. Chapter 6. Special VAT systems
  9. Chapter 7. Taxation of SMEs. Simplified system
  10. Chapter 8. Management of Value Added Tax
  11. Chapter 9. VAT informative returns. Forms 390 and 349
  12. Chapter 10. Formal obligations of VAT taxpayers: Invoices and Record Books
  13. Normative appendix
  14. Index of form