Annual summary return Form 390
The VAT annual summary declaration , model 390, is an informative tax declaration that contains all the operations carried out throughout the calendar year.
To make the annual summary declaration, form 390 must be used, established by the Ministry of Finance and Public Function. Model 390 was approved by Order EHA /3111/2009, of November 5.
The Tax Agency has incorporated into the electronic headquarters the service " Help with completing basic form 390 for self-employed workers ", which helps you determine the amounts and other information to be entered in the boxes of form 390, provided that it pays exclusively to the State Administration. This service can only be used by taxpayers who exclusively apply the general system on a quarterly basis and provided that during the financial year they do not apply a pro-rata or differentiated sectors, do not carry out foreign trade transactions, do not have customers who are under the equivalence surcharge, are not included in the cash system or recipients of the same, do not have transactions in which the reverse charge is applied, and have not paid compensations under the special system for agriculture, livestock and fisheries.