Spain Updates VAT Forms For VAT Returns


Spain updates the VAT forms for VAT returns, or form 303, the annual VAT returns, or form 390, and VAT group returns, or form 322. The first reporting periods that will use the new forms are those starting in January 2023 for the regular and group VAT returns and reporting period 2022 for the annual VAT return.

The update is included on the Order HFP/1124/2022, of 18 November, and is effective from January 2023.

These are the main reasons to update the forms:

  1. Including the new temporary VAT rates of 5% and 0%. Find here the article published about this topic.
  2. Including technical changes to facilitate their completion and unifying the naming and sections in all three forms:
  • Several changes aim to use the same naming and numbering in all three forms, as well as to ease the understanding of the different sections.
  • An additional box is added to the 303 and 322 forms about the margin scheme, in order to match the 4 boxes in the 390 forms.
  • The VAT return form will contain information about the previous VAT position in the final position section, including possible corrections submitted.
  • There is a new VAT payment option for certain taxpayers (payment letter).