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Practical Handbook VAT 2021

Forms of filing:

FormPayTo refundTo compensate or no activity
303 Submission shall generally be by electronic means.
However, when taxpayers who are not obliged to use the electronic certificate submit form 303 in printed format generated by using the printing service located at the E-Office, the pre-filing shall be submitted:
At any deposit institution located in Spanish territory that acts as a collaborator in the collection process. At the deposit entity located in Spanish territory that acts as a collaborator in the collection management where you wish to receive the refund or at the Delegation or Administration of the AEAT corresponding to the tax domicile of the taxpayer. By registered post or personal delivery at the AEAT Delegation or Administration corresponding to the tax domicile of the taxpayer.
322, 353, 369, 308, 341 Mandatory electronic submission is established for these models.
309 Submission shall generally be by electronic means.
However, when taxpayers submit form 309 in paper format generated by using the printing service located at the E-Office, the pre-declaration shall be submitted:
At any deposit institution located in Spanish territory that acts as a collaborator in the collection process. --- ---
390 Electronically via the internet