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Practical guide on VAT 2021

Cover of the VAT 2021 Practical Manual

This publication is for information purposes only

  1. Publication identification number (NIPO)
  2. Chapter 1.What's new in 2021
  3. Chapter 2.Introduction
  4. Chapter 3.Deliveries of goods and provision of services by companies and professionals
  5. Chapter 4.Taxpayers.Repercussion.Accrual.Taxable base and Tax rate
  6. Chapter 5.Deductions and refunds
  7. Chapter 6.Special VAT systems
  8. Chapter 7.Taxation of SMEs.Simplified system
  9. Chapter 8.Management of Value Added Tax
  10. Chapter 9.VAT informative returns.Forms 390 and 349
  11. Chapter 10.Formal obligations of VAT taxpayers:Invoices and Record Books
  12. Normative appendix
  13. Index of form