You should know that the sale of goods and the provision of services, the import and inter-community acquisition of goods are subject to value added tax (VAT).  You will find all you need to know both about the obligations from the tax and the exemptions in force, in the VAT Code which was ratified by Law 2859/2000 (Gov. Gaz. A’ 248) and in the relevant circulars and decisions.

Below, you will find the main obligations for filing VAT returns as well as the main points of the VAT Code.