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Spain introduces new VAT forms for 2023

December 12, 2022

VAT forms in Spain have recently undergone updates that are all set to effect in January 2023. There's been an update to VAT returns, and there are changes to annual VAT returns and VAT group returns.

The first periods of the year that will use the new VAT forms are those starting in January 2023 for regular and group VAT returns and the tax period of 2022 for annual returns. This change goes into effect in January 2023 and is documented in Order HFP/1124/2022, dated November 18.


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Why are the Forms Being Updated?

  • It will include the new temporary rates of 5% and 0%.

  • It facilitates the completion of the technological changes being implemented, and it will allow for the unification of the various components across the three forms.

  • Several alterations are made to provide uniformity in name and numbering throughout the three formats and to facilitate better comprehension of the various parts.

  • To make the 303 and 322 forms consistent with the 390 forms' four fields, an extra box about the margin scheme has been added.

  • In the final position section of the VAT return form, you will report the prior VAT position and any revisions you filed.

  • In certain cases, taxpayers may now use a new method to pay their value-added taxes (a payment letter).

For more information or direct inquiry regarding International VAT and TAX compliance, contact Safari Star. We are glad to be of service. 

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