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VAT practical manual 2022.

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. Since they cannot deduct the input VAT on their purchases, they are entitled to obtain flat-rate 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