3.1.2. Obliged to present model 390
Taxpayers required to submit form 390 must declare the operations carried out in each fiscal year, as well as the volume of operations in form 390.
Specifically, they must declare these operations in the following section of form 390:
For more details about this section, its boxes and how they must be completed, you can consult Instructions for model 390 New window .
You can access the procedure at the following link:
Model 390. VAT. Annual Summary Statement New window .