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Practical Handbook VAT 2021

Form 322

Amendments from 1 January 2021

The format of the boxes in the "Identification" section has been modified, transforming the design of the boxes from two excluding boxes to a design based on a single box.At the same time, the names of the boxes are adapted to the new design.

On the other hand, renames box 93 of form 322 so that its content coincides with box 71.

Amendments from 1 July 2021

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

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

  • Operations carried out in the year section: boxes 125, 126, 127 and 128 are created, box 84 is renamed and box 85 is removed.