Requirements
It applies only and obligatorily to retail traders who are natural persons or entities under the income attribution regime in the PIT, in which all its members are natural persons.
Exclusions from the special regime:
It does not apply to the sale of certain products such as vehicles, boats, airplanes, accessories and spare parts for means of transport, jewelry, leather garments, works of art, antiques and collectibles, used goods, poultry and beekeeping equipment, petroleum products, industrial machinery, building construction materials, minerals, metals and investment gold.