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VAT practical manual 2021.


It applies, only and obligatorily, to retail merchants who are natural persons or to entities under the income attribution regime in the Personal Income Tax , in which all its members are natural persons.

Exclusions from the special regime:

It is not applicable to the sale of certain products such as vehicles, boats, airplanes, accessories and spare parts for means of transport, jewelry, leather clothing, art objects, antiques and collectibles, used goods, poultry and beekeeping equipment. , petroleum products, industrial machinery, building construction materials, minerals, metals and investment gold.