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VAT practical manual 2021.

Submission periods

1. Quarterly self-assessments

  • From 1st-20th of the month following the settlement period (April, July and October).

  • The self-assessment for the fourth quarter of the year will be submitted from January 1 to 30.

    Within this period, if applicable, the annual summary declaration, form 390, must also be submitted.

2. Monthly self-assessments

From 1 to 30 of the month following the settlement period, or until the last day of February in the case of the self-assessment corresponding to the month of January.

3. Non-periodic self-assessments

Non-periodic self-assessments will only be submitted in those periods in which the operations for which the taxpayer is obliged to settle the tax have been carried out. The deadlines are the same as those established for quarterly self-assessments: from April 1 to 20, July and October, and from January 1 to 30.

Exceptions:

In the case of intra-Community acquisition of new means of transport: thirty calendar days from the operation and, in any case, before its final registration (form 309).

Occasional taxpayers for the delivery of new means of transport: thirty calendar days from delivery (model 308).

Taxable persons who are transporters under a simplified regime for the acquisition of means of transport of category N1, N2 and N3 related to the activity: 20 calendar days of the month following the month in which the acquisition was made (form 308).

Judicial or administrative procedures for forced execution: one month from the payment of the amount of the award, and said submission may not be made before the invoice documenting the operation has been issued (form 309).

Taxpayers who are considered Public Entities or private establishments of a social nature for operations carried out within the framework of humanitarian activities: three months from the date of delivery of goods giving rise to the right to a refund (form 308).

Note:

In the event that the last day of submission of the VAT self-assessment is non-business day (Saturday is a non-business day) the submission deadline is moved to the immediately following business day .