In principle, all commercial operators who appear in the census as payers of VATare obliged to present quarterly statements (which in some cases must be monthly), regardless of whether or not they have carried out operations during the corresponding quarter (or month).Any parties who exclusively perform operations exempt from the tax with no right to deduction of VAT are not obliged to present statements.
The settlement period coincides with the calendar quarter.However, the said settlement period will coincide with the calendar month in the case of the taxpayers listed below:
The statement must be presented during the first twenty calendar days of the month following the corresponding monthly or quarterly settlement period, as may correspond (thirty days in the case of the last settlement period of the year) via form 303.
The taxpayers must also present an annual summary statement (form 390), to which must be attached copies of the statements corresponding to all the settlement periods of the year.
Both forms must be presented, in general, electronically via Internet with a recognised electronic certificate (electronic certificate or e-ID).