VAT taxation systems
Information on general system, systems for sole traders and professionals (simplified, agriculture, livestock and fisheries, equivalence surcharge) and other VAT systems
Highlights
You can carry out the procedures for forms 303 and 036/037.
Virtual VAT assistance tools
Information
General scheme
To whom it applied, what it consist of and formal obligations
Special systems for individual entrepreneurs and professionals
- Simplified System
- Special regime for agriculture, livestock farming and fishing
- Special regime for additional VAT
Other special systems
- Cash basis
- Special regime for used goods, objects of art, antiques and collector items
- Special regime for gold investment
- Special regime for travel agencies
- Special regimes applicable for telecommunications, broadcasting or television services, and services that are provided electronically
- Special system of the group of entities
VAT practical manuals
- Practical guide on VAT 2022
- Practical VAT Manual 2022(4924 KB - pdf)
- Practical guide on VAT 2021
- VAT Practical Manual 2021 (PDF version)(1.908 KB - pdf)
- VAT 2020 Practical Manual(4654 KB - pdf)
- VAT Practical Handbook 2019(4540 KB - pdf)
- VAT Practical Manual 2018(4760 KB - pdf)
- VAT Practical Manual 2017(5345 KB - pdf)
- VAT 2016 Practical Manual(4.916 KB - pdf)