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VAT practical manual 2022.

Quarterly charges

Entrepreneurs or professionals covered by the simplified regime must submit four self-assessments in accordance with the model determined by the head of the Ministry of Finance and Public Function.

In the first twenty days of the months of April, July and October, you will carry out ordinary self-assessments (form 303) in which you will make the payment on account of a part of the quota derived from the simplified regime, corresponding to the first, second and third quarters, respectively.

The final self-assessment (form 303) in which the tax derived from the simplified regime for the year is determined is submitted during the first thirty days of January of the following year.

The payment on account will result from applying a percentage indicated in the Order approving the modules of the simplified regime, to the fee accrued for current operations.

To calculate the income corresponding to each of the first three quarters, the corrective modules and indices referring to January 1 of each year will be taken. If they cannot be determined on that date, those from the previous year or those existing on the date of the start of the activity will be taken, if it is after January 1.

Entrepreneurs or professionals who carry out activities under the simplified regime will submit form 303 regardless of whether they simultaneously carry out other activities under the general regime.