Intra European Union Commerce

Foreign Trade: Exports and Imports

Tax Groups

Special tax regimes:

 Simplified for small enterprises
 Common flat-rate scheme for farmers, cattle-raisers and fishermen
 Special arrangements for second-hand goods, works of art, collectors’ items and antiques
 Travel Agencies
 Special scheme for investment gold
 Surcharge for retailers
 Special scheme for non-established taxable persons supplying electronic services to non-taxable persons (E-commerce)

Real Estate transactions

Tax rates

Deductions