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Practical VAT Guide 2026.

This publication is for informational purposes only.

  1. Publication Identification Number (NIPO)
  2. Presentation
  3. Chapter 1. New developments to highlight in 2026
  4. Chapter 2. Introduction
  5. Chapter 3. Taxable event and exemptions
  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. Models 390, 349 and 379
  12. Chapter 10. Formal obligations of VAT taxpayers: Invoices and Record Books
  13. Normative appendix
  14. Index of form