General questions about the Pre303 service

In February 2021 a version of the service for completing the aforementioned model called “ Pre303.   A service for everyone ”.

To facilitate this completion, this new service for submitting form 303 is made available in which:

1. certain boxes are offered already completed. In this sense, the new Portfolio of Fees to be Compensated service stands out.

2. Taxpayers will also be able to consult and update census data directly related to the tax, eliminating discrepancies that may cause delays in the processing of a refund request or the initiation of a verification procedure. This service includes the VAT CENSUS WINDOW, self-completed IDENTIFICATION boxes and access to MY VAT CENSUS DATA.

This service includes access to the so-called “Aggregate Books (LLAA)” which consist of a grouping of the amounts recorded by certain taxpayers, in the VAT Registration Books presented through the electronic headquarters of the AEAT , through the Immediate Supply of Information SII. See Specific services for SII (Immediate Supply of Information) New window .

Starting in 2021, this help service will be available to consult and present the 303 forms for settlement periods that are both in the voluntary declaration period and out of time.

This service also includes access to the import of books in electronic format for taxpayers who are not included in the Immediate Supply of SII information. See Tax Agency: Specific services for non-SII (Import of books in electronic format) .

The Pre303 is available to all taxpayers and can be used to file the self-assessment for January 2021 and following.

The Pre303 service is a service available to ALL taxpayers who are required to file form 303.

Specify that when the presentation of form 303 is made with a file, but through the link enabled for this purpose in the electronic headquarters of the AEAT , the VAT Census Window and My VAT Census Data will also be available.

Through the form that appears in the Electronic Office for the presentation of form 303:

Tax Agency: VAT

Tax Agency: PRE 303 (Assistance Form 303)

In order to access the Pre303 service and have at your disposal all the utilities it contains, among which, of course, is presenting the model, it will be necessary to have a Certificate or electronic DNI or PIN code.

You can consult the following help link:

Certificate, DNIe or Cl@ve New window

If access is made through a third party, they must be authorized to process Pre303.

When a third party accesses the form and does not have power of attorney, they will be shown a link that can be sent to the holder of the self-assessment, who can directly register the necessary power to access all the utilities offered by the Pre303 service.

When the taxpayer accesses their Pre303, they have the following boxes self-completed, provided that AEAT has the information contained therein at their disposal:

Box 110 : It includes the amount that the taxpayer has pending compensation from previous periods. The taxpayer has at his disposal the origin of the outstanding balance reported by fiscal year and generation period. In any case, it is data that can be modified by the taxpayer.

Box 77 : includes the amount of VAT Deferred to Import pending income that the taxpayer has at the time of access to Pre303 for that period and year.

IBAN code : the account will be filled in for the refund with the account included by the taxpayer in their previous request for refund. If the result is to be paid with direct debit, the last direct debit account identified by the taxpayer will be included. This is without prejudice to the fact that the taxpayer can change the data offered at any time.

Supplementary supporting document number : If the taxpayer makes a complementary mark, the complementary self-assessment receipt number will automatically be completed. In this case, if the taxpayer submitted a pre return on paper, the Tax Agency may not yet have the previous self-assessment information in its database.

Box 70: includes the amount of the previously presented self-assessment with respect to which a complementary one will be presented.

Since 2021, data on Books Added in any current or past period has been offered (as of January 2021). Therefore, they can be used as a basis for complementary purposes for the corresponding self-assessment period.

All the information contained in Pre303 will be updated for each period, so complementary information may be submitted regardless of the period to which it refers (consequently, consultation and presentation of late declarations via Pre303 will be possible).

The information offered in the Pre303 is configured as a service to help the taxpayer prepare the self-assessment, so it is the taxpayer himself who must determine which are the real data of the activity to be transferred to the 303 form.

The data contained in the Pre303 derived from the Aggregated Books can be modified by the taxpayer to adapt the amounts to the reality of their economic activity, without prejudice to the changes that may be carried out in the invoice records.

The data contained in the Pre303 derived from the importation of books cannot be modified by the taxpayer within the model itself. To adapt the amounts to the reality of their economic activity, they must modify the data recorded in the books and import the books again.

No. The help service for the preparation of the self-assessment of VAT (Pre303) will make available to the taxpayer the data contained in their Aggregate Books regardless of the verification status of the records provided to through the electronic headquarters of the AEAT .

The economic data contained in the Pre303 derived from the aggregated books are modifiable by the taxpayer, although, if it is necessary to change or adjust any data in the settlement section or additional information, it will be necessary to rectify the registration made in the SII to adapt the amounts to the reality of your economic activity.

Regarding the census data related to the tax, which the taxpayer views in the VAT Census Window and in the identification data section, they will always be modifiable through access to My VAT Census Data so that have an effect on the census.

When the taxpayer accesses the service through the Electronic Office, they find the VAT CENSUS WINDOW, they will then go to the IDENTIFICATION data for review and completion if any are missing, and then they will complete, in cases where necessary, the settlement data. , you will find part of the results section completed and the bank details as appropriate. If you have to update any census data for VAT that affects or does not affect the settlement of the filing period, you have MY DATA at your disposal VAT CENSUS CENSUS and in any case from the form you can send and present form 303 already duly completed.

You can resolve your doubts about Pre303 by asking your question to our SII Virtual Assistant:

SII Virtual Assistant (agenciatributaria.gob.es)

VAT Virtual Assistant (agenciatributaria.gob.es)

If your query cannot be answered automatically, the Assistant will provide a form where you can send it to the team of specialists.

Access to Pre303 will always be available to the taxpayer who accesses it, duly identified with a certificate or electronic DNI.

The representatives must have the Pre303 procedure to access all the functionalities of the service and if not, they may send an email to the principal to process the registration in said procedure.

In some cases SII taxpayers cannot access the added books because compliance with any of the required requirements is not verified and this will be made clear to the taxpayer in case the problem can be corrected. data that causes lack of access. In order to access the Pre303/LLAA service, it is necessary to meet all the requirements listed in the FAQ "Who can use the 'Pre303. A service for everyone'?" and "Do I need power of attorney to submit the Pre303 on behalf of another entity?"

It is important to specify that the amounts offered by the Pre303 service do coincide with what is recorded in SII .

What usually happens in these cases is that the operations have not been recorded in the SII in accordance with the operation that is desired to be reflected, and that causes the aforementioned inconsistencies or differences. Another relatively common scenario is the declaration of settlement data in form 303 boxes that does not correspond.

Below is a list of the most frequent incidents that cause the difference in the data:

• Invoices are recorded in the Invoice Record Book as a reverse charge transaction (that is, the invoice is completed with a reverse charge breakdown), when in reality it is not a reverse charge transaction.

• Invoices with a negative sign are corrective invoices, and must be declared as such. However, it has been detected that invoices are recorded with a negative sign, both in the record book of issued and received invoices, without including them in the bases modification or deduction rectification boxes in form 303.

• Likewise, the amounts of the corrective invoices are frequently not included in their corresponding boxes of form 303, since they are subtracted directly from the accrued and deductible fee depending on the case.

• The import deduction box is completed in form 303 without any import DUA having been recorded in the record book of invoices received.

• There is confusion between intra-community deliveries of goods and exports, which causes inadequate identification with operation codes and special regimes.

• The corrective substitution invoices are filled out incorrectly, causing inconsistencies in the data on form 303 with respect to the registered operation. In this regard, you can consult frequently asked question 2.8 regarding the SII.

  How do you record an amending invoice by replacement "S"?

If when reviewing your records you detect any of these circumstances, you must proceed to modify the record (type A1 communication) and in general, the next day, you will see the corrected data in the added books and therefore in form 303.