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Practical manual VAT 2025.

Chapter 1. Highlights of 2025

  1. 1. Gasolines, diesel fuels and biofuels
  2. 2. Tax rates
  3. 3. Special simplified regimes for agriculture, livestock and fishing
  4. 4. Computer billing systems
  5. 5. Council Directive (EU) 2025/516 amending Directive 2006/112/EC as regards VAT rules in the digital age
  6. 6. Models 362 and 363
  7. 7. New Model 319
  8. 8. Reliable operator
  9. 9. Guarantees
  10. 10. Form 036
  11. 11. Form 037
  12. 12. Payment methods
  13. 13. Update of the Economic Agreement with the Basque Country
  14. 14. Update of the Economic Agreement with Navarra