Form 303: your VAT return.
Your sales invoices and business expenses form the basis of your business VAT. Our professionals prepare and file Form 303 when it is in your agreed scope, after you approve the draft in the app.
Form 303 · VAT
What Form 303 reports.
It is a VAT self-assessment return. It reports VAT on your sales and deductible VAT on your purchases; the result depends on your transactions and your activity’s tax regime.
Who needs to file it?
- Self-employed people required to account for VAT regularly.
- Activities under the general VAT regime or another regime that uses Form 303.
- Exempt transactions or special regimes: we confirm whether it applies to you.
Quarterly or monthly, depending on your situation.
Standard quarterly window: 1–20 April, July and October; the fourth quarter is due 1–30 January. Monthly returns are due 1–30 of the following month, except January, due by the end of February. Non-working days can move the deadline, and direct debit closes earlier. We confirm the current calendar.
What we need to prepare it.
We gather the records and ask for anything missing before preparing the return.
- Sales invoices and credit notes for the period.
- Expense and purchase invoices, with VAT shown separately.
- Previous Forms 303 and any VAT credit carried forward.
- Details of cross-border transactions and your VAT regime.
Your taxes, handled by professionals.
Before work starts, we confirm your tax regime and whether Form 303 is within your agreed scope. Our professionals prepare and review the draft. You approve the exact version in the app, and Melso files it with the required authority. You receive the actual AEAT receipt.
Before preparing this return.
The requirement depends on your activity and VAT regime. If you make exempt transactions or use a special regime, such as the equivalence surcharge, we check which returns apply to you.
The purchase must meet the deduction requirements and relate to your business activity. Our professionals review the invoice and its tax treatment before preparing the draft.
If you are still required to file periodic VAT returns, you may need to file a nil return. Stopping your invoicing does not, by itself, end that requirement.
It does not mean you will get an immediate refund. Depending on the period and your circumstances, the balance may be carried forward or a refund may be requested when allowed. A professional reviews which option applies.
Official guidance from the AEAT.
Check the official instructions and filing calendar for your tax year and circumstances.
Take your next step with Melso.
Tell us about your situation. We confirm the scope before work starts.