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