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Practical Handbook VAT 2022

Waiver of the simplified system

In general, the renunciation of the simplified regime must be made at the time of filing the declaration of commencement of the activity (in which case, the renunciation takes effect as soon as the activity commences), or in the month of December prior to the calendar year in which it is to take effect, by filing the corresponding census declaration.

The waiver shall also be deemed to have been made when the self-assessment for the first quarter of the year is submitted on time, applying the general system.In the event of starting up a business, the waiver shall be deemed to have been made if the general system is applied in the first self-assessment submitted.

The waiver shall be effective for a minimum period of three years and shall be tacitly renewed for the following years, unless it is revoked in the month of December preceding the calendar year in which it is to take effect.


  1. Taxpayers who have opted out of the simplified regime for 2020 may opt for the simplified regime in 2021 and 2022.

  2. Taxpayers who have renounced the simplified system for the financial year 2021, will be able to re-determine the VAT quotas for this system in the financial year 2022.

When the entrepreneur or professional has been carrying out an activity covered by the simplified regime and during the year starts another activity that may be covered by this regime, or by the special regime for agriculture, livestock farming and fishing, the renunciation of the corresponding special regime for the latter activity shall not have effects for that year with respect to the activity that was carried out previously.

If in the year immediately prior to that in which the renunciation of the simplified system should take effect, the limit determining its scope of application is exceeded, the renunciation shall be deemed not to have been made.