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VAT practical manual 2022.

10. Form 322

• New 5 percent rate for electricity supplies

With effect for self-assessments for periods beginning on or after July 1, 2022, boxes 01 to 09 may be used in the case of intragroup operations and 12 to 20 in other cases, to declare the tax bases and accrued fees. corresponding to electrical energy supplies billed at the rate of 5 percent.

In the event that more than four tax rates must be self-assessed in any of the groups (01 to 09 or 12 to 20), the operations at the rates of 4 percent and 5 percent will be recorded in a single Tax Base box. and Quota, respectively, and in the box for Type, the one to which the highest quota corresponds will be recorded.

• News 2023

With effect for self-assessments corresponding to settlement periods beginning on or after January 1, 2023, the following modifications are planned to be introduced (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.