The Tax Agency ensures that the first version of this draft can be used until February 26 and March 2
The Tax Agency (AEAT) has launched this Monday the draft of the Model 303 for the monthly VAT return, which may initially be used by just over 13,000 SMEs until next February 26 if the model is with direct debit, or until March 2.
The help service for preparing the VAT self-assessment model is the first version to start as a pilot project or testing phase, with the aim of culminating in 2021, without prejudice to the fact that the system will be in a process of « constant evolution and improvement.
Entrepreneurs who will be able to access the VAT draft are those included in the Immediate Information System (SII), which came into force on July 1, 2017, registered in the Monthly Return Registry ('Redeme'), with volume annual sales of less than 6 million euros.
The businessmen who will be able to access the VAT draft are those included in the Immediate Information System (SII)
Those who are taxed by some special regime are excepted (cash criteria, travel agencies, used goods, art objects, antiques and collectibles, investment gold or groups); that are recipients of operations under the special cash criteria regime or that apply the pro rata or have differentiated sectors of activity.
In this way, just over 13,000 SMEs will be able to use the VAT draft or 'Pre303' to present the January declaration, according to what they have indicated to Europa Press in AEAT sources.
The Tax Agency has published a banner related to the draft on the main page of its website, where frequently asked questions can be consulted and it includes contact information for assistance (virtual assistants and information telephone) and gives access to the ' Pre303'.
Until today, SII taxpayers could consult their books and work with the information contained in them, but, due to the large volume of billing records contained in the books, it has been organized and structured through 'Pre303', in such a way that it puts at the disposal of these taxpayers the so-called 'aggregate books' where the treatment of the amounts recorded by the taxpayers themselves in the VAT registration books carried out through the electronic headquarters of the AEAT is carried out.
In the taxpayer's aggregate books there will be an access called 'Pre303' that allows the information to be transferred to the corresponding boxes in the "settlement" and "additional information" sections of model 303. During 2020 this service will only be available to consult the periods of settlement that are in the voluntary declaration period, but in future versions, the 'Pre303' will be available at all times and for any self-assessment.
After accessing the draft, a window opens with the taxpayer's identification data automatically pre-filled, unlike the previous situation, in which it was the taxpayer himself who had to enter them.
Regarding the modification and presentation, the data contained in the draft derived from the added books are fully modifiable by the taxpayer and, once reviewed, may proceed to the presentation of the 303.
If you need more information about this new model, contact us either at our offices or through the Contact Form.
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