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VAT practical manual 2021.

Special system for agriculture, livestock farming and fishing

Regime characterized because the businessmen or professionals included in it have no obligation to pass on or pay the tax. Not being able to deduce the VAT supported in their purchases, they have the right to obtain a lump sum compensation each time they sell their products. This compensation is deductible by the employer who pays it.

  1. Operation
  2. Requirements
  3. Non-application of the special system
  4. Calculation and reimbursement of compensation
  5. Formal obligations
  6. Commencement or cessation of application of the special system