Self-employed workers in the Simplified Regime can use the exceptional programme that permits the payment of VAT in the first half of 2021 to be deferred in three- or six-monthly instalments. The decree that provides for this exceptional and temporary plan is one of the measures that aims to ensure liquidity to small businesses faced with a drop-in activity and invoicing due to the restrictions imposed by the covid-19 pandemic.
Dennis Swing Greene
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