Documents
Documents related to Digital VAT
Directive SII N° 93/2025. Declaration and Payment of VAT
Instructions for reporting the list of vendors and service providers operating through platforms
Circular N° 42 (SII General Instructions N° 42. VAT on services provided by non residents non domiciled)
Directive SII N° 84/2025. Simplified Tax Regime Enrollment Instructions
Directive SII N° 105/2024. Registration in the Simplified Tax Regime
Directive SII N° 107/2024. Declaration and Payment of Digital VAT