VATLive > Blog > Spain > Spain launches pre-completed VAT returns

Spain launches pre-completed VAT returns

  • Apr 17, 2020 | Richard Asquith

Following on from the success of its SII live invoice reporting platform launch, Spain has begun issuing pre-filled Value Added Tax returns.

The returns, modelo 303, are prepopulated with invoice transactions already reported through the SII platform. The scope of transactions includes:

  • Spanish resident VAT registered businesses only
  • B2B transactions between private businesses.
  • Domestic B2C transactions are also be included.  From 1 September 2018, the requirement will also apply to sales of goods for personal use above €155 gross, to be carried out of the EU Customs territory.
  • Invoices for a domestic supply of taxable goods or services are included.
  • Intercompany transactions are encompassed.
  • Precomplexed returns will still need to be reviewed, and missing transactions added. These will include exports and nil-rated EU intra-community supplies of goods or services are excluded. 

Need a fiscal representative in Spain?

Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Spanish VAT compliance?

Researching Spanish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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