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VAT practical manual 2021.

Form 322

Modifications from January 1, 2021

The format of the boxes in the "Identification" section is modified, transforming their completion design using two exclusive boxes into a design based on a single box. At the same time, the name of the boxes is adapted to the new design.

On the other hand, a new name is given to box 93 of form 322 so that its content coincides with box 71.

Modifications from July 1, 2021

In order to adapt model 322 to the changes introduced by article ten of Royal Decree-Law 7/2021, of April 27, the following changes are introduced:

  • Additional information section: Box 73 is eliminated and boxes 120, 122, 123 and 124 are created.

  • Section operations carried out during the year: Boxes 125, 126, 127 and 128 are created, box 84 is renamed and box 85 is deleted.