How to file VAT returns
Preparation and filing of Form 303, supplementary return and copies of the return
Forms of presentation of the declaration
- entities not required to issue an electronic certificate may present their declaration by submitting the printed form 303 (generated by using the printing service located at the Electronic Office).
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Obliged to use an electronic certificate: The Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Management Units of Large Companies, the taxpayers whose settlement period coincides with the calendar month, and the entities that have the legal form of a public limited company. or limited liability company, are required to file electronically over the Internet with a recognized electronic certificate (electronic certificate or DNI-e ).