9. Form 303

• Elimination of pre-declaration in form 303

With effect for the year 2023, and applicable to self-assessments corresponding to 2023 and subsequent years, the possibility of submitting form 303 on printed paper is eliminated.

• New 5 percent rate for electricity supplies

For self-assessments for periods beginning on or after 1 July 2022, the tax bases and accrued rates corresponding to electricity supplies invoiced at a rate of 5% will be included in boxes 01, 02 and 03.

In the event that transactions must be self-assessed simultaneously at a rate of 4 percent and 5 percent, the sum of the tax bases corresponding to both rates will be included in box 01, the sum of the quotas corresponding to the two rates in box 03, and the rate corresponding to the higher quota will be indicated in box 02.

• New 2023

With effect for self-assessments corresponding to the settlement periods beginning on or after 1 January 2023, the following changes are planned (pending approval):

• Specific boxes are included for declaring transactions at rates of 0 percent and 5 percent.

• Specific boxes are included to make it possible to declare the equivalence surcharge individually by type.

• The name of box B of the section to be completed in the last settlement period by taxpayers exempt from submitting form 390 has been modified.

• Box D of section 6 of form 303 is numbered.