Value Added Tax
Find out which regimen corresponds to your activity, file VAT returns and other related formalities
Virtual Assistance Tools VAT
Information
New developments
We inform you of everything you need to know about News
How to file VAT returns - Form 303
Preparation and filing of Form 303, supplementary return and copies of the return. To solve your doubts, see examples in the IVA 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 completing the self-assessment Form 303, available for ALL taxpayers based on 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
Get answers to your questions 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 website
Invoicing and VAT registration
Find out how to invoice and register for VAT Books
Tax systems
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 transactions
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.