Value Added Tax

Information

• News

  We inform you about everything you need to know about What's new?

• How to file VAT returns - Form 303

  Preparation and presentation of form 303, complementary declaration and copies of the declaration.To solve your doubts, see examples in the VAT Virtual Assistant.

• How to obtain my refund

  Checking the status of your refund/self-assessed tax return.

• Pre 303 (Helpdesk Form 303)

  New help service for filling in the self-assessment form 303 available for ALL taxpayers according to their activity profile.

• How do I calculate the VAT charged to my customers?

  Information on accrual, tax base, rates and cases of non-chargeability (non-taxable, exempt and reverse charge).

• What input VAT can I deduct?

  Find out about the requirements to be able to deduct VAT and calculate the deductible proportion in the case of transactions with and without the right to deduct.

• I need to rectify my output VAT/input VAT

  Solve your doubts about VAT rectification in case of discounts, resolution of operations, non-payments, errors or others.

• Immediate Supply of Information (SII)

  General and technical information for the electronic supply of invoicing records through the AEAT web site

• Invoicing and VAT registration

  Find out how to invoice and register for VAT Books

• Tax regimes

  Information on general system, systems for sole traders and professionals (simplified, agriculture, livestock and fisheries, equivalence surcharge) and other VAT systems

• VAT on foreign trade operations

  Information on supplies of services, intra-EU acquisitions and intra-EU deliveries (NIF-VAT), imports and exports

• Transfer of the business (due to sale or death)

  Find out about the steps you need to take when transferring a business, either as a business person or as an heir.

Tax regimes

• General scheme
• Cash basis
• Other special systems