Skip to main content
VAT practical manual 2022.

9. Form 303

• Elimination of the pre-declaration in form 303

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

• New 5 percent rate for electricity supplies

With effect for self-assessments for periods beginning on or after July 1, 2022, boxes 01, 02 and 03 will include the tax bases and accrued fees corresponding to electricity supplies billed at the rate of 5 percent. .

In the event that operations at the rate of 4 percent and 5 percent must be self-assessed simultaneously, the sum of the tax bases corresponding to both types will be included in box 01, in box 03 the sum of the contributions corresponding to the two types and in box 02 the type to which a greater quota corresponds will be indicated.

• News 2023

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

  • Specific boxes are incorporated for the declaration of operations at the rates of 0 percent and 5 percent.

  • Specific boxes are incorporated 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 is modified.

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