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 complete the annual summary declaration, form 390, established by the Ministry of Finance and Public Administration, must be used. Model 390 was approved by Order EHA /3111/2009, dated November 5.
The Tax Agency has incorporated the service " Help with completing basic form 390 for self-employed workers " into its electronic office, which helps you determine the amounts and other information to be entered in the boxes of form 390, provided that you pay taxes exclusively to the State Administration. This service can be used by taxpayers who apply exclusively the general regime with a quarterly period and provided that during the year they do not apply prorata or differentiated sectors, do not carry out foreign trade operations, do not have clients who are subject to equivalence surcharge, are not included in the cash regime or are recipients of the same, do not have operations in which the reverse charge is applied, nor have they satisfied compensations of the special regime for agriculture, livestock and fishing.