News published in INFORMA 2021

News published in INFORMA in December

Circumstances determining the exclusion from the simplified regime . Exclusion limits for 2022 and prior years.

A retailer carries out a clothing retail activity in an establishment open to the public and also makes sales through an online platform. Possibility of paying taxes under the special regime of equivalence surcharge .

Value Added Tax rate applicable to deliveries of slushies and ice creams.

An Argentine professional provides renovation services for properties located in Spain, France and Hungary to private clients residing in those Member States. Choose to use the non-Union regime in France (Member State of identification). Taxation.

Causes of exclusion from the agriculture, livestock and fishing regime . Exclusion limits for 2022 and prior years.

Treatment for VAT purposes of losses, destruction or theft of merchandise in relation to the consignment sales regime.

An Italian company provides technological support services to a branch established in the territory of application of the Tax (TAI). The subjection of such services to the Tax is questioned.

The quantitative limits of previous years that delimit the scope of application of the objective estimation method for the economic activities included therein are extended for the year 2022, with the exception of agricultural, livestock and forestry activities, which have their own quantitative limit based on income volume.