Documents

Documents related to Digital VAT


    Regulation related to Digital VAT Services

  •  General Instructions SII N° 42, 2020 (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

  •  General Instruction SII N° 39, 2025 (VAT on sales or intermediation of sales by non residents non domiciled)
  •  Directive SII N°103_SNA N°3507 (modified joint directive SII N°141)
  •  Directive SII N° 84/2025. Simplified Tax Regime Enrollment Instructions
  •  Directive SII N° 93/2025. Declaration and Payment of VAT


  • Common Instructions

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