Form 303 is the quarterly VAT declaration that businesses and self-employed must submit to the Tax Agency to declare their VAT operations during each quarter.
With FacturaDirecta you can automatically generate Form 303 from your invoicing data. Create an account.
This form allows you to calculate the VAT to be paid or refunded based on the difference between collected VAT (from sales) and deductible VAT (from purchases).
Who must submit Form 303?
All businesses and self-employed persons subject to the general VAT regime must submit Form 303, except those in special regimes that have different obligations.
Exceptions:
- Those in the simplified regime (who submit Form 310)
- Those in the special regime for agriculture, livestock and fishing
- Those in the equivalence surcharge regime
When to submit Form 303
Form 303 must be submitted quarterly:
- First quarter: January 1 to March 31 (deadline: April 20)
- Second quarter: April 1 to June 30 (deadline: July 20)
- Third quarter: July 1 to September 30 (deadline: October 20)
- Fourth quarter: October 1 to December 31 (deadline: January 20)
If the deadline falls on a weekend or holiday, it is extended to the next business day.
What information does Form 303 include?
- Output VAT: VAT charged on sales and services provided
- Input VAT: VAT paid on purchases and expenses (deductible)
- VAT difference: Result to pay or refund
- Previous declarations: Corrections to previous quarters if necessary
- Special operations: Intra-community operations, exports, etc.
How to complete Form 303
- Calculate output VAT: Sum all VAT charged on invoices issued
- Calculate input VAT: Sum all deductible VAT from received invoices
- Calculate the difference: Subtract input VAT from output VAT
- Apply withholdings: If applicable
- Determine result: Amount to pay or refund request
Electronic submission
Form 303 must be submitted electronically through the AEAT website or authorized software. Paper submission is only allowed in exceptional cases.
We hope this information is very useful to you.