Form 303. VAT. Self-assessment.
General Details
Denomination
Form 303. VAT. Self-assessment.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the filing of self-assessments of the Value Added Tax
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Collaborating bodies
AEAT offices
Documentation
Form 303
Procedure/Service Phases
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Decision-making body
State Revenue Office
Resources
Not applicable.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, Others, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order EHA/3786/2008, of December 29,approving form 303 Value Added Tax, Self-assessment, and form 308 Value Added Tax, refund request: Equivalence surcharge, article 30 bis of the VAT Regulation and occasional taxable persons and Annexes I and II of Order EHA/3434/2007, of November 23, which approve models 322 of monthly self-assessment, model are modified individual, and 353 monthly self-assessment, aggregate model, as well as other tax regulations (BOE December 30, 2008)
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE, November 26, 2013)