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 be used by taxpayers who exclusively apply the general regime with a quarterly period and provided that during the year they do not apply pro rata or differentiated sectors, do not carry out foreign trade operations, do not have clients who are subject to an equivalence surcharge, are not included in cash regime or are recipients of it, do not have operations in which the reverse charge applies, nor have they paid compensation from the special regime for agriculture, livestock and fishing.