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How to file VAT returns

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

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Forms of filing the declaration

  1. not required to have an electronic certificate may submit their declaration by submitting the printed form (generated by using the printing service located at the Electronic Office).

  2. Required to use an electronic certificate: Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Large Business Management Units, taxpayers whose settlement period coincides with the calendar month, and entities that have the legal form of a public limited company or limited liability company, are required to submit electronically via the Internet with a recognized electronic certificate (electronic certificate or DNI-e ).