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Practical VAT Guide 2026.

Chapter 1. New developments to highlight in 2026

  1. Extraction from fiscal deposit of gasoline, diesel and biofuels intended to be used as fuel
  2. Electronic invoice required
  3. Tax rates
  4. Extraordinary absence in REDEME
  5. Extraordinary waiver of the requirement to keep accounting records through the SII
  6. Special simplified regimes for agriculture, livestock and fishing
  7. Model 319
  8. Models 303, 322 and 353
  9. Form 390
  10. Reliable operator
  11. Guarantees
  12. New field in the SII
  13. UEFA Men's Champions League 2027