Form 390 is the annual informative declaration of Form 303 for operations related to VAT settlement. Although it is an informative form, its submission is mandatory.

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Who must submit Form 390?

As it is a form that is linked to Form 303, in general, all those who are obligated to submit quarterly VAT self-assessments (Form 303) are required to submit the annual summary declaration.

Specifically, those who do not have to submit Form 390 are all those who submit Form 368 for VAT declaration of the special regimes for telecommunications, broadcasting or television or electronic services, those who do not submit periodic VAT settlements and taxpayers who keep VAT registry books through AEAT’s electronic headquarters, in what is known as Immediate VAT Information Supply (SII).

When must Form 390 be submitted?

Form 390 is submitted annually. It is submitted during the first 30 calendar days of January following the year to which the declaration refers.

How is Form 390 filled out?

Well, you can do it very easily with FacturaDirecta :)

If you have correctly entered all the information about your activity in FacturaDirecta, the program takes care of generating Form 390 for you.

Then you just have to take a look at it, download it and submit it directly on the AEAT website.

We hope this information is very useful to you! :)