Administrative guidelines on the optional VAT election for banking and financial activities

Source

• Bofip – VAT – Sectoral regimes – Banking and financial transactions – Scope – Taxable transactions on option – Transactions that may be subject to the option
• Bofip – VAT – Sectoral regimes – Banking and financial operations – Scope – Taxable operations on the option – Terms of exercise, operation and revocation of the option

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