VAT taxation systems
Information on general system, systems for sole traders and professionals (simplified, agriculture, livestock and fisheries, equivalence surcharge) and other VAT systems
Highlighted procedures
You can complete forms 303 and 036.
VAT virtual assistance tools
Information
General scheme
To whom it applied, what it consist of and formal obligations
Special procedures for individual entrepreneurs and professionals
- Simplified system
- Special system for agriculture, livestock farming and fishing
- Special system for additional VAT
Other special procedures
- Cash basis
- Special system for used goods, objects of art, antiques and collector items
- Special system for gold investment
- Special system 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