General questions about the Pre303 service
In February 2021, all VAT taxpayers, who are obliged to file form 303, were given a version of the assistance service for filling the aforementioned form called "Pre303.A service for all".
To facilitate filing it out, this new service is available for filing the 303 form in which
certain boxes are offered already filled in.In this regard, the new Portfolio of Tax Payments to Offset service stands out.
taxpayers will also be able to consult and update tax register data directly related to the tax, eliminating discrepancies that may cause delays in the processing of a refund application or the initiation of a verification procedure.This service includes the VAT TAX REGISTER WINDOW, self-filling IDENTIFICATION boxes and access to MY VAT TAX REGISTER DETAILS.
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 Register Books submitted through the electronic headquarters of the AEAT, through the Immediate Supply of Information SII. See Specific services for SII (Immediate Provision of Information)New window.
From 2021, this assistance service will be available to consult and file form 303 for settlement periods that are in the voluntary declaration period as complementary.
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 electronic books).
Pre303 is available to all taxpayers and can be used to file the self-assessment for January 2021 and subsequent years.
The Pre303 service is a service available for ALL taxpayers who are obliged to file form 303.
Please note that when form 303 is submitted as a file, but through the link provided for this purpose on the Tax Agency's website, the VAT Tax Registry Window and My VAT Tax Registry Details will also be available.
Using the form available at the e-Office for filing form 303:
Tax Agency:PRE 303 (Help service Form 303)
In order to access the Pre303 service and have access to all the utilities it contains, including, of course, filing the form, it will be necessary to have a Certificate or electronic ID or PIN code.
You can consult the following help link:
Certificate, DNIe or Cl@veNew window
If access is made through a third party, they must have power of attorney for the Pre303 procedure.
When a third party accesses the form and does not have power of attorney, they will be shown a link that they can send to the self-settlement named party, who can directly register the necessary power of attorney to access all the functions offered by the Pre303 service.
When accessing their Pre303, taxpayers have to fill in the following boxes, provided that the information contained in them is available at the Tax Agency:
Box 110:includes the amount that the taxpayer has pending to be offset from previous periods.The origin of the balance pending offset reported by financial year and period in which it arose is available to the taxpayer.In any case, this information can be amended by the taxpayer.
Box 77:includes the amount of the Deferred VAT to the import pending deposit that the taxpayer has at the time of accessing the Pre303 for that period and financial 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 marks complementary, the supporting document number of the complementary self-assessment will be automatically filled in.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:contains the amount of the previously filed self-assessment for which a complementary one will be filed.
Since 2021, the data of the Aggregated Books in any current or past period (from January 2021) is offered.Therefore, they may be used as a basis for supplements to the corresponding self-assessment period.
All information on the Pre303 will be updated for each period, so additional information may be filed regardless of the period to which they relate (it will then be possible to view and file late tax returns via Pre303).
The information offered in Pre303 is configured as a service to help the taxpayer prepare the self-assessment tax return, so it is the taxpayer himself who has to determine which are the real data on the activity to be transferred to form 303.
The data contained in the Pre303 derived from the Aggregate Books may be modified by the taxpayer in order to adapt the amounts to the reality of his economic activity, without prejudice to the changes that may be made to 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; in order to adapt the amounts to the reality of his economic activity, he must modify the data recorded in the books and carry out the importation of books again.
No. The help service for the preparation of the VAT self-assessment (Pre303) will make available to the taxpayer the data contained in its Aggregate Books regardless of the contrast status of the records provided through the Tax Agency's Electronic Head Office.
The economic data contained in the Pre303 derived from the aggregated books can be modified 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 record made in the SII to adapt the amounts to the reality of the taxpayer's economic activity.
Regarding the census data related to the tax, which the taxpayer displays in the VAT Census Window and in the identification data section, they can always be modified through access to My VAT Census Data in order for them to have an effect on the census.
When the taxpayer accesses the service through the Electronic Head Office they are met with the VAT TAX REGISTRY WINDOW, then they will pass to the IDENTIFICATION details for review and completion if any is missing, and then, where necessary, fill in the settlement data where part of the result section and bank details will be filled in as appropriate. If they have to update any VAT tax registry details that affect or the settlement of the filing period or not, they have the MY VAT TAX REGISTRY DETAILS available and, in any case, can send and file the properly completed form 303.
You can answer your questions about the Pre303 by asking our SII Virtual Assistant:
SII Virtual Assistant (agenciatributaria.gob.es)
IVA Virtual Assistant (agenciatributaria.gob.es)
If your query cannot be answered automatically, the assistant will provide a form for asking the team of specialists.
Access to Pre303 will always be available to the taxpayer themselves, who will be duly identified with a certificate or electronic ID.
Proxies must have the Pre303 procedure to access all the functionalities of the service and if this is not the case they can send an email to the proxy to process the registration in said procedure.
In some cases, the SII of taxpayers cannot access the aggregated books because compliance with any of the requirements is not verified and the taxpayer will be informed where the data causing the lack of access can be corrected.To be able to access the Pre303/LLAA service you need to meet all the requirements listed in the FAQ "Who can use the 'Pre303.A service for all'?" service.and "Do I need a power of attorney to file the Pre303 on behalf of another entity?
It is important to point out that the amounts offered by the Pre303 service do match those recorded in the SII.
What usually happens in these cases is that the transactions have not been recorded in the SII in accordance with the transaction to be reflected, and this causes the aforementioned inconsistencies or differences.Another relatively frequent scenario is declaring settlement data in the wrong boxes of form 303.
The following is a list of the most frequent incidences that cause differences in the data:
Invoices recorded in the received invoices ledger as a reverse charge transaction (i.e. the invoice is completed with a reverse charge breakdown), when in fact 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 issued and received invoices ledger, without including them in the boxes for amending bases or rectifying deductions in form 303.
Similarly, the amounts of corrective invoices are often not included in the corresponding boxes of form 303, as they are subtracted directly from the accrued and deductible tax liability, depending on the case.
The import deduction box is completed on form 303 without any import SAD having been registered in the received invoices ledger.
Confusion arises between what are intra-EU supplies of goods and exports, leading to inadequate identification with the operation and special schemes keys.
Substitution amendment invoices are incorrectly completed, causing inconsistencies in the data of form 303 with regard to the operation recorded.In this regard, please refer to FAQ 2.8 on SII.How do you record an amending invoice by replacement "S"?
If, when reviewing your records, you detect any of these circumstances, you should amend the record (type A1 communication) and, in general, the following day, you will see the corrected data in the aggregated books and therefore on form 303.