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Practical Handbook VAT 2022

Deadline and means of filing

1.Filing period

The annual summary return must be submitted within the same period as the last self-assessment of VAT of the year, i.e. from 1 to 30 January of the following year.

2.Forms of filing:

Form 390 must be filed electronically via the Internet, at the electronic Headquarters of the State Tax Administration Agency, by means of:

  1. Qualified electronic certificate. It may be used by all taxable persons.

    However, its use is compulsory for taxpayers registered in the Monthly Return Register, those who are large companies or are attached to the Central Office for Large Taxpayers, those who pay tax under the Special Regime for the group of entities, Public Administrations, as well as those who have the legal form of a public limited company or limited liability company.

  2. The Cl@ve system or signature system with access key in a previous registration as an established user. It may be used by all natural persons who are not obliged to use an electronic certificate.

2.1 What are the technical requirements for electronic submission?

In order to submit the annual summary return for VAT the following must be taken into account:

  1. The declarant must have a tax identification number (NIF).

  2. In order to file the return, a file must first be generated with the return to be transmitted, which may be obtained by using the form developed by the Tax Agency or by a computer programme capable of obtaining a file in the same format.

  3. If the electronic filing is made using an electronic certificate recognised by the Tax Agency, the browser must have it incorporated.

  4. If the electronic filing is to be made using the Cl@ve system, the declarant must be previously registered in the system.

2.2 How to file the declaration

The procedure for filing form 390 is as follows:

  1. The declarant or, where applicable, the taxpayer, shall contact the Tax Agency's Electronic Headquarters on the Internet and shall proceed to:

    1. Fill in form 390 or select the file with the return to be transmitted.

    2. Transmit the corresponding declaration:

      • With the qualified certificate previously installed in the browser.

      • With the Cl@ve system (exclusively for individuals who are not obliged to use a certificate).

  2. If the return is accepted, the Tax Agency will return on screen the filing data validated with a secure verification code, as well as the date and time of filing.

    In the event that the declaration is rejected, the errors detected will be displayed on the screen so that they can be corrected.

  3. The presenter shall keep the accepted declaration and the data validated with the corresponding secure verification code.

2.3 Social partnership in the filing of declarations

The electronic filing of Value Added Tax returns may be carried out, in addition to by the taxpayer himself or by a proxy, by a person or entity authorised to file returns on behalf of third parties, in accordance with the provisions of Articles 79 to 81, both inclusive, of the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, of 27 July, which develop social collaboration in the management of taxes for the telematic filing of returns, communications and other tax documents.

You can obtain more information on the social collaboration at the Tax Agency's Electronic Headquarters.