Modification of VAT forms 322 and 390
The Official Gazette of 25 October published Order HAC/1167/2024, of 17 October, which modifies Order EHA/3434/2007, of 23 November, which approves models 322 of monthly self-assessment, individual model, and 353 of monthly self-assessment, aggregate model, and model 039 of Data Communication, corresponding to the Special Regime of the group of entities in the Value Added Tax, and Order EHA/3111/2009, of 5 November, which approves model 390 of annual summary declaration of the Value Added Tax.
The Order modifies forms 322 and 390 to introduce the necessary boxes for the new tax rates and equivalence surcharges in force in the 2024 financial year.
This order will enter into force on 1 November 2024 and will apply for the first time, in the case of form 322, to the self-assessment corresponding to October 2024, and in the case of form 390, to the annual summary declaration corresponding to 2024.
por la que se modifican la Orden EHA/3434/2007, de 23 de noviembre, por la que se aprueban los modelos 322 de autoliquidación mensual, modelo individual, y 353 de autoliquidación mensual, modelo agregado, y el modelo 039 de Comunicación de datos, correspondientes al Régimen especial del grupo de entidades en el Impuesto sobre el Valor Añadido, y la Orden EHA/3111/2009, de 5 de noviembre, por la que se aprueba el modelo 390 de declaración-resumen anual del Impuesto sobre el Valor Añadido.