- The threshold for exemption from the conformity visa is raised based on the score in the synthetic indices of tax reliability.
- The new limit for exemption from the conformity visa for VAT credits is 70,000 euros annually.
- The higher threshold is subject to the issuance of a new implementing measure by the Revenue Agency.
- The new limit may correspond to a higher reliability index or there may be multiple differentiated levels.
- The last measure that defined the ISA levels was for the tax period ending on December 31, 2022.
Source: eutekne.info
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.
