Value Added Tax

Information

• New developments

  We inform you of everything you need to know about News

• How to file VAT returns

  Preparation and filing of Form 303, supplementary return and copies of the return

• How to get my refund

  Requirements and procedure for applying for VAT refunds, monthly refund system and refunds in territories other than that in which the businessman is established

• Pre 303 (Helpdesk Form 303)

  New help service for completing the self-assessment Form 303, available for ALL taxpayers based on their activity profile

• Immediate Supply of Information (SII)

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

• 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.  

• Invoicing and VAT registration

  Find out how to invoice and register for VAT Books

• 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.  

• VAT on foreign trade transactions

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

Tax systems

• General scheme
• Cash basis
• Other special procedures