Operation

This special regime is optional and allows you to delay the accrual and subsequent declaration and payment of the VAT charged until the moment of collection from your clients.

As a counterpart to the delay in the receipt of output VAT, the deduction of input VAT on its acquisitions is also delayed until the moment payment is made to its suppliers.

However, the date of December 31 of the year immediately following the year in which the operation is carried out is established as a limit for both the accrual of the tax and the birth of the right to deduction.