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Practical Handbook VAT 2021

Filing forms

1.Periodic reporting formats

RegimesFormPeriodicity
General model 303 quarterly / monthly
Special schemes for distance selling and certain other sales
internal supplies of goods and services
369 quarterly / monthly
Entity group regime 322-353 monthly

Taxpayers who complete quarterly periodic filing forms shall file, within the same period as they must file the self-assessment for the last calendar quarter, a summary return, form 390, comprising the different periodic returns filed, with the exception of those who file form 369 and those taxpayers who are exempted by Order of the Minister of Finance and Public Function from the obligation to file this annual summary return, form 390 (Article 1 of Order EHA/3111/2009, of 5 November).

The filing methods available for the form 303 are as follows, depending on the taxpayer obliged to file:

  1. Individuals who are not obliged to use an electronic certificate may file their returns using the Cl@ve system or by filing the printed form of form 303 generated by using the printing service located at the E-Office (pre-declaration).

  2. Entities that are not obliged to use an electronic certificate may file their return by submitting the printed form of form 303 generated by using the printing service located at the E-Office (pre-declaration).

  3. Those obliged to use a qualified electronic certificate:Public Administrations, those taxpayers assigned to the Central Delegation for Large Taxpayers or to any of the Large Business Management Units, taxpayers whose tax assessment period coincides with the calendar month, and entities that have the legal form of a public limited company or limited liability company.

The Tax Agency's website includes a service at to help with the completion of form 303 for lessors which can be used exclusively by lessors of urban premises and dwellings who do not carry out any other activity, and provided that during the quarter they have not carried out leasing operations with an option to purchase, complementary hotel and catering services or acquisitions of goods or services from foreign suppliers or those established in the Canary Islands, Ceuta or Melilla.Likewise, it includes a service to help with the preparation of form 303 for self-employed or SMEs that meet certain requirements (they do not apply pro-rata or differentiated sectors, do not carry out foreign trade operations, do not have customers who are under the equivalence surcharge, are not included in the cash regime or recipients of the same, do not have operations in which the reverse charge is applied).

Finally, we would like to remind you that the Tax Agency's website also includes the "Pre303. A service for everyone” help service for completing form 303, available to ALL taxpayers according to their activity profile.

The filing methods available for the form 390 are as follows:

  • With electronic certificate. It may be used by all taxable persons.However, its use is compulsory for taxpayers registered in the Monthly Return Register, those who are large companies or are attached to the Central Office for Large Taxpayers, those who pay tax under the Special Regime for the group of entities, Public Administrations, as well as those who have the legal form of a public limited company or limited liability company.

  • With Cl@ve or signature system with access key in a previous registration as an established user. This system may be used by all natural persons who are not obliged to use an electronic certificate.

The filing of forms 322 and 353 must be carried out telematically via the Internet with a recognised electronic certificate.

The presentation of the self-assessment form 369 "Impuesto sobre el Valor Añadido.Self-assessment of the special schemes applicable to taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods', may be made:

  • For taxpayers under the "Scheme outside the Union" with a recognised electronic certificate.

  • By taxpayers under the "Union Scheme" or the "Import Scheme" with a recognised electronic certificate and Cl@ve, if the taxpayer is a natural person.

2.Non-periodic reporting formats

The following taxpayers must submit a special non-periodic self-assessment for the taxable transactions indicated and on the forms indicated below:

Obliged

Operations

Form

Personal
  • Intra-Community supply of new means of transport (refund claim)
308
  • Intra-EU acquisition of new vehicles
  • Totally or partially unpaid transactions, the taxable amount of which is changed
309
Non-entrepreneurial legal persons
  • Intra-Community supply of new means of transport (refund claim)
308
  • Intra-EU acquisition of new vehicles
  • Intra-Community acquisition of goods
  • Reverse charge
  • Totally or partially unpaid transactions, the taxable amount of which is changed
309
Taxable persons carrying out only transactions without the right of deduction
  • Intra-EU acquisition of new vehicles
  • Intra-Community acquisition of goods
  • Reverse charge
  • Totally or partially unpaid transactions, the taxable amount of which is changed
309
Taxpayers subject to the equivalence surcharge
  • Intra-EU acquisition of new vehicles
  • Intra-Community acquisition of goods
  • Reverse charge
  • Subject and non-exempt supplies of immovable property
309
  • Refund of dues reimbursed to travellers
308
  • Totally or partially unpaid transactions, the taxable amount of which is changed
309
Taxable persons under the special scheme for agriculture, livestock farming and fishing
  • Intra-EU acquisition of new vehicles
  • Intra-Community acquisition of goods
  • Reverse charge
  • Supplies of investment goods of immovable property which are subject to tax but not exempted
  • Payment of adjustments made as a result of the application of the special scheme.
  • Reimbursement of compensation unduly received
309
  • Reimbursement of compensation to taxpayers under the special scheme for agriculture, livestock farming and fisheries
341
  • Totally or partially unpaid transactions, the taxable amount of which is changed
309
Carriers of passengers or goods under the simplified regime
  • Acquisition of means of transport, used for this activity, of category N1, N2 and N3 and who apply for a refund of the VAT dues borne on their acquisition
308
Entrepreneurs or professionals successful bidders in administrative or judicial auctions
  • Supplies of goods or services in the context of enforcement proceedings, except for supplies of immovable property
309
Legal persons, business people or professionals art. 5.Cuatro LIVA
  • Intra-Community acquisitions of services
309
Public bodies or private social establishments
  • Application for repayment of quotas not fully deducted on the purchase of goods for subsequent delivery to recognised organisations exporting them in the framework of humanitarian activities.
308
Beneficiaries of the reduced rate art. 91.Dos.1.4º LIVA
  • Non-compliance with the requirements for benefiting from the reduced rate for intra-Community supply and acquisition of vehicles
309