Value Added Tax
Find out which regime applies to your activity, how to file VAT returns and other related formalities.
Virtual Assistance Tools VAT
- VAT virtual assistant
- Goods delivery locator
- Service Provision Locator
- Pre303.A service for everyone
- Property grader
- VAT tax base modification calculator
- Apportionment calculator
- Differentiated sector calculator
- Assistance with Form 303 for lessors
- Basic help with form 303 for self-employed workers
- Basic help with form 390 for self-employed workers
- Consultation of retailers with additional VAT
- Table of sectors and activities CNAE(300 KB - xlsx)
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.