Form 390: your annual VAT summary.
Closing out your VAT for the year requires figures that reconcile across the whole year. We check whether you need to file Form 390 and agree on the scope before our professionals prepare the summary and ask for your approval.
Form 390 · Annual VAT summary
An annual information return.
Form 390 summarizes the year’s transactions and VAT. It accompanies periodic VAT returns when filing it is required; it is not an additional VAT assessment.
Who needs to file it?
- Taxpayers who account for VAT and must file an annual summary.
- Activities with different VAT rates or regimes that need to be reconciled.
- Possible exemptions due to SII or the type of activity: we check the requirements.
One return for each tax year.
The standard deadline is 1–30 January of the year after the period reported. If the deadline falls on a non-working day, it moves to the next working day. We confirm the current calendar. Form 390 is informational and has no payment to debit.
What we need to prepare it.
We gather the records and ask for anything missing before preparing the return.
- Sales and purchase invoice records for the year.
- All Forms 303 for the year and any corrections.
- Transaction details by VAT rate and tax regime.
- Your activity details and documents for any possible exemption.
Your taxes, handled by professionals.
Before work starts, we confirm whether you must file Form 390 and whether it is within the agreed scope. For the agreed service, our professionals reconcile the figures and prepare and review the draft. You approve the exact version in the app; Melso files it with the required authority and provides the actual AEAT receipt.
Before preparing this return.
Some taxpayers are exempt, including those in SII and certain quarterly filers whose only activities are under the simplified regime or urban-property letting. A professional checks the conditions for each case.
Form 390 is for information. It summarizes what was reported during the year and does not, by itself, create an additional payment. Its figures should match the year’s VAT returns and records.
The exemption does not remove your periodic VAT filing obligations. Depending on your case, you may need to provide the required annual information in your final Form 303 for the year.
We compare the returns with your records and any corrections. The summary must also correctly reflect your activity, tax regimes and the details of your reported transactions.
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.