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VAT practical manual 2022.

Charge derived from the simplified system.

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

  • The result of subtracting from the fee accrued for current operations, the fees borne by current operations in the terms described above. For seasonal activities, this amount will be multiplied by the seasonal corrective index.

  • The minimum fee resulting from applying the percentage established for each activity in the Order approving the modules on the fee accrued for current operations increased by the amount of the fees borne outside the territory of application of the tax and returned to the businessman or professional in the exercise.

    In seasonal activities, the minimum fee will be multiplied by the season corrective index.

    It must be clarified that in the case of agricultural, livestock and forestry activities, there is no minimum quota.