¿Conoces el futuro régimen de IVA Franquiciado? Descubre sus ventajas.

The franchised VAT scheme is a system that the Spanish government is considering implementing to comply with European Directive EU 2020/285, although there is currently no official date for the application of this general VAT franchise scheme. The information we have indicates that it will exempt SMEs and the self-employed with an income of less than €85,000 from charging VAT on their invoices and therefore from passing it on and filing quarterly VAT returns. Objectives To explain what the future franchised VAT scheme for the self-employed will consist of and provide the available information on it. To analyze who will be eligible and what the access requirements will be. To outline the main advantages, limitations, and obligations of the scheme. To answer the most frequently asked questions and offer recommendations to assess whether this scheme is suitable in each case.