7. New Model 319

An Order currently being processed will approve the new Form 319, "Payment on account of VAT corresponding to deliveries of gasoline, diesel, and biofuels after the completion of the non-customs warehousing regime."

The purpose of the new model is to allow self-assessment of the payment on account provided for in section eleven.3.b) of the annex to Law 37/1992, of December 28, on Value Added Tax.