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VAT 2023 practical manual.

Forms of filing

FormTo payRefundTo compensate or without activity
303 Submission is mandatory electronically 
322, 353, 369, 308,
341
Mandatory electronic submission is established for these models.
309 The presentation will generally be electronic.
Taxpayers not required to use an electronic certificate may submit the pre-declaration that must be obtained through the aid program (without certificate), which will allow them to generate the declaration using the printing service:
In any deposit entity located in Spanish territory that acts as a collaborator in the collection management. --- ---
390 Electronically over the internet