Chapter 1. New features to highlight in 2024
- 1. Rectifying self-assessment
- 2. Tax rates
- 3. Simplified regimes and those of agriculture, livestock and fishing
- 4. Content of records to be kept by payment service providers and obligation to declare their content
- 5. Adaptations of the RIVA to the modifications introduced in the LIVA by the LPGE for the year 2023
- 6. Refunds to certain non-established entrepreneurs or professionals
- 7. Form 303
- 8. Form 322
- 9. Form 390
- 10. Model 361
- 11. New Model 379
- 12. Form 037