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Practical Handbook VAT 2022

Content of the simplified system

The simplified regime will be applied to each of the activities carried out by the entrepreneur or professional that are included in the Ministerial Order that regulates this regime, with independent activities being understood to be each of those specifically included in the said Order.


A person is registered under three different headings of IAE:

  • Heading 653.2:Retail trade in household appliances

  • Heading 653.4:Retail trade in building materials

  • Heading 653.5:Retail trade of doors, windows and shutters

However, only two separate activities are carried out for the purposes of the simplified scheme of VAT:

  • Activity 1:Retail trade in electrical and electronic equipment and appliances, household appliances and other domestic appliances powered by energy other than electricity, as well as kitchen furniture.

  • Activity 2:Retail trade in building materials, sanitary ware and furniture, doors, windows, shutters, etc.

  1. Determination of the amount to be paid or refunded
  2. Extraordinary circumstances
  3. Seasonal activities