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Practical VAT manual 2023.

Chapter 1. New features to highlight in 2023

  1. 1. Update of VAT to community customs regulations
  2. 2. Effective use rule
  3. 3. Intra-community distance sales
  4. 4. Non-taxable operations
  5. 5. Exemptions in relation to the armed forces
  6. 6. Bad debts
  7. 7. Reversal of the taxable person
  8. 8. Tax rates
  9. 9. Simplified regimes and those of agriculture, livestock and fishing
  10. 10. Import regime applicable to distance sales
  11. 11. Register book of issued invoices
  12. 12. Models 303, 322 and 390
  13. 13. Form 309
  14. 14. Model 381
  15. 15. Simulator 303
  16. 16. XXXVII Copa América Barcelona
  17. 17. Electronic invoice required