4.2.1. VAT. Form 303
Self-assessments for Value Added Tax must be submitted on a monthly basis, using form 303, and must be submitted electronically. The deadlines for submitting monthly VAT self-assessments are as follows:
|
Period |
Filing period (*) |
Direct debit period (*) |
|---|---|---|
|
JANUARY |
Last day of the month of February |
until February 23 |
|
FEBRUARY |
March 1-30 |
March 1-25 |
|
MARCH |
April 1-30 |
April 1-25 |
|
APRIL |
May 1-30 |
May 1st to 25th |
|
MAY |
from 1-30 June |
from 1-25 June |
|
JUNE |
from 1-30 July |
July 1-25 |
|
JULY |
from 1-30 August |
from 1-25 August |
|
AUGUST |
from 1-30 September |
from 1-25 September |
|
SEPTEMBER |
from 1-30 October |
from 1-25 October |
|
OCTOBER |
from 1-30 November |
from 1-25 November |
|
NOVEMBER |
from 1-30 December |
from 1-25 December |
|
DECEMBER |
from 1-30 January |
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.
If you wish to consult the calendar of non-working days, you can do so at the following link: Calendar of non-working days New window .
If you want to know the exact filing deadlines for each month, you can consult the taxpayer calendar.
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 submission and direct debit are the same as those indicated for the monthly form 303.