Skip to main content
Practical Handbook VAT 2022

Virtual VAT assistance tools

A "Virtual VAT assistant (AVIVA)" is available at the Electronic Headquarters of the AEAT to resolve any doubts raised in relation to this tax.

The use of this tool is very simple:the taxpayer only has to enter his question in the appropriate box and have a conversation with the Assistant.If you have Cl@ve or a digital certificate, you can download the response obtained in PDF format.

Also on the e-Office, there are a number of other tools to answer more specific questions, such as:

  • Delivery of Goods and Services Locator:This tool indicates where a transaction is located, who has to declare VAT and whether or not VAT should be charged on the invoice.

  • Property grader:For consulting the VAT or ITP taxation on the transfer or lease of real estate.

  • Calculators for tax base modification, pro-rata and differentiated sectors.

  • Aid for the preparation of form 303 for lessors and form 390.

  • Consultation of retailers who are under equivalence surcharge.

  • Table of CNAE sectors and activities.

It also has a "Virtual assistant specific to the SII" and the "SII deadlines calculator".

Finally, there is an automatic filling service of the model called "Pre303". The Pre303 service offers a number of services when filing form 303 electronically at the AEAT's electronic headquarters, such as the Portfolio of quotas to be offset and the Census window.If you choose to keep the registry books on electronic support, in accordance with the standardised design established by the AEAT, you could also use the Pre303 service of importing books for the automatic completion of the self-assessment.

If further information is required, taxpayers can contact a VAT specialist at the Integral Digital Administration (ADI) via chat from 9:00 to 19:00 Monday to Friday, or submit a tax information request via the INFORMA+ tool to obtain a personalised written response.