5.2.1. VAT. Form 303
Self-assessments for Value Added Tax must be submitted quarterly, using Form 303, unless the company is registered in the Monthly Refund Register, in which case it 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 1st to 20th |
From April 1st to 15th |
|
SECOND QUARTER |
From July 1st to 20th |
From July 1st to 15th |
|
THIRD TRIMESTER |
From October 1st to 20th |
From October 1st to 15th |
|
FOURTH TRIMESTER |
From January 1st to 30th |
From January 1st to 27th |
(*)If the deadline for filing falls on a non-working day, the deadline ends on the next working day and the direct debit period will generally be extended by the same number of days as the deadline for filing the declaration.
You can consult the calendar of non-working days at the following link:
Calendar of non-working days New window .