Frequently asked questions raised in this chapter

1. To calculate the volume of operations, should the businessman or professional include the amount of those for which he is subject to VAT for investment?

No, the amount of these operations must be computed, where applicable, by the transferor of the asset or the service provider who is the one who carries out the operation.

2. Can a taxpayer who pays taxes under the general regime, having renounced the special regime for agriculture, livestock and fishing, return to paying taxes under this regime?

Yes, once three years have passed since the waiver, you can revoke it in December of the year prior to the year in which you wish to return to paying taxes under the special regime for agriculture, livestock and fishing.

3. A farmer covered by the special regime for agriculture, livestock and fishing sells part of his harvest to another farmer who also pays taxes under this special regime. Can he obtain compensation from this sale under this regime?

No, when you deliver your products to another farmer under a special regime, you do not obtain compensation nor can you charge any amount for VAT .

4. Can a reseller of goods who purchases furniture from a lawyer paying VAT apply the special regime for used goods, art objects, antiques and collectibles in the sale?

No, the special regime is not applicable for acquiring the assets of a taxpayer who has paid taxes under the general regime.

5. When a travel agency organises a trip that takes place both outside and within the European Union, what must be taken into account when calculating the tax base?

In this case, only the services provided by the agency that correspond to deliveries of goods or services purchased for travellers within the Community should be taken into account.

6. Should a retailer selling car radios pay taxes under the special equivalence surcharge regime?

No, the special regime is not applicable to retailers who sell motor vehicle accessories.

7. What is the special cash basis regime?

The RECC delays the accrual of the tax and with it the declaration and payment of the VAT passed on until the moment of collection from customers, although it also delays the deduction of input VAT until the moment of payment to its suppliers (double cash criterion), all with the deadline of December 31 of the year immediately following the year in which the operations were carried out.