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2025 Module Order for Income Tax and VAT Simplified Regime – Official Publication and Guidelines

  • Order 2025 on VAT and IRPF is developed for the year 2025
  • The project consists of six articles, five additional provisions, one final provision, and three annexes
  • Activities included in the method of objective estimation of IRPF and simplified special regime of VAT are determined in articles 1 and 2
  • Exclusions for the method of objective estimation of IRPF and simplified special regime of VAT are established in article 3
  • Specific magnitudes for 2025 are the same as those for 2024
  • Signs, indices, or modules applicable in 2025 are approved in article 4
  • Deadlines for renunciations or revocations to the method of objective estimation of IRPF are set in article 5, allowing for renunciations until December 31, 2024.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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