3. Where is trading volume declared?

To answer this question, it is necessary to know that there are two periodic VAT settlement models:

• Model 303 New window .

• Model 322 New window / Model 353 New window for entities under the special group regime.

Therefore, entrepreneurs or professionals obliged to submit periodic self-assessment for VAT purposes must submit form 303 or 322.

Depending on which models they are required to submit, they will have to declare the volume of operations in different models.

• 3.1. Required to submit form 303
• 3.2. Required to submit forms 322/353