5.2.1. VAT. Form 303
Value Added Tax self-assessments must be submitted quarterly, in form 303, unless they are companies registered in the Monthly Refund Registry, in which case they must be submitted monthly and must be submitted electronically.
If you are covered by the Special Regime for Groups of Entities in VAT, the models to be presented (Forms 322 and 353) nor their frequency (monthly) will not be modified.
The deadlines for submitting quarterly VAT self-assessments are as follows:
|
Period |
Filing period (*) |
Direct debit period (*) |
|---|---|---|
|
FIRST TRIMESTER |
From April 1 to 20 |
From April 1 to 15 |
|
SECOND QUARTER |
From July 1 to 20 |
From July 1 to 15 |
|
THIRD TRIMESTER |
From October 1 to 20 |
From October 1 to 15 |
|
FOURTH TRIMESTER |
From January 1 to 30 |
from January 1 to 27 |
(*)If the expiration of the submission period coincides with a non-business day, the period ends on the first following business day and the direct debit period will generally be extended by the same number of days that the submission period for said declaration is extended.
You can consult the calendar of non-working days at the following link:
Non-working days calendar New window .