Monthly VAT return
VAT payers may apply for their corresponding monthly return since January 2009, thus, it is not necessary for them to wait until the end of the year. This means tax payers will be paid nearly 6,000 million Euros in advanced in 2009. This measure will improve the liquidity of companies.
Beneficiaries
Interested VAT payers regardless of the volume of operations.
Development
It is currently in force. It is contemplated in Law 4/2008 dated 23 December.
