Single employers and professionals
Find out about the systems for determining the income from your activity, what your obligations are as an entrepreneur or professional and the entities in attribution of income.
Information
Earnings from economic activities
When you carry out an economic activity
Systems to determine the income of the economic activity
Which methods you can use, which are incompatible, when you are excluded and which you can renounce
Organisations under the income allocation system.
Which entities it includes, their nature and their obligations
Formal, accounting and registration obligations
Record books and other obligations
- Trade income tax
Find out about your IAE-related tax obligations
- Tax register formalities involving economic activities
- Invoicing and VAT registration
Find out how to invoice and register for VAT Books