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Practical manual for VAT 2021.

Quarterly charges

Employers or professionals under the simplified regime must submit four self-assessments according to the model determined by the holder of the Ministry of Finance and Public Function.

In the first twenty days of the months of April, July and October, ordinary self-assessments (form 303) will be carried out in which a portion of the fee derived from the simplified regime, corresponding to the first, second and third quarter, will be paid, respectively.

The final self-assessment (form 303) determining the payment derived from the simplified regime for the financial year is presented during the first thirty days of January of the subsequent year.

The payment on account will result from applying a percentage indicated in the Order for approval of the modules of the simplified regime to the payment accrued by current transactions.

Employers carrying out activities under the simplified regime other than those of agricultural, livestock and forestry may reduce by 20% the percentages for calculating the payment on account corresponding to the first quarterly payment for the 2021 financial year, established in number 3 of the Instructions for application of the indices and modules in the VAT of Annex II to Order HAC/1155/2020, of 25 November.

This reduction will be 35% for retail, hospitality and transport activities classified under the following IAE headings: 653,2, 653,4 And 5, 654,2, 654,5, 654,6, 659,3, 663,1, 671,4, 671,5, 672,1, 2 and 3, 673,1, 673,2, 675, 676, 681, 682 and 683 and 721,1. 3

The modules and corrective indices referring to January 1 of each year will be taken to calculate the income corresponding to each of the first three quarters. If these cannot be determined on that date, those from the previous year or those existing at the start date of the activity will be taken, if later than 1 January.

Employers or professionals carrying out activities under the simplified regime will present form 303, regardless of whether they carry out other activities in the General Scheme at the same time.