Documents

Documents related to Digital VAT

Regulation related to Digital VAT Services

•  Circular N° 42 (SII General Instructions N° 42. VAT on services provided by non residents non domiciled)
•  Directive SII N° 107/2024. Declaration and Payment of Digital VAT
•  Directive SII N° 105/2024. Registration in the Simplified Tax Regime




Regulation related to Digital VAT Sales / Intermediation of Sales

•  Directive SII N° 84/2025. Simplified Tax Regime Enrollment Instructions
•  Directive SII N° 93/2025. Declaration and Payment of VAT




Common Regulation

•  Instructions for reporting the list of vendors and service providers operating through platforms