|
- Non taxable legal entities, wholly exempted businesses, "flat rate" farmers and small businesses: acquisition threshold = €11.200,00
|
- Quarterly filing of return (optional): annual turnover ≤ €2.500.000,00
|
- Deduction of VAT on car costs for business use (maximum 50%)
|
- Monthly filing of return: annual turnover > €2.500.000,00
|
- Non deductible VAT: tobacco, liquor, hotel and restaurant costs (exceptions), reception costs
|
- Small enterprises: annual turnover threshold = €25.000,00
|
|
- Distance selling: annual threshold = €35.000,00
|
|