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