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Practical manual for VAT 2021.

Charge derived from the simplified system.

The fee derived from the simplified regime will be the higher of the following two amounts:

  • The resulting amount of the payments accrued for current transactions, the amounts borne by current transactions in the terms described above. For seasonal activities, this amount will be multiplied by the season's adjustment index.

  • The minimum amount resulting from applying the percentage established for each activity in the Order for approval of the modules on the accrued payment for current operations increased in the amount of the amounts borne outside the territory of application of the tax and returned to the business owner or professional in the financial year.

    For seasonal activities, the minimum fee will be multiplied by the season's adjustment index.

    It should be clarified that there is no minimum fee for agricultural, livestock and forestry activities.