New VAT models 318 & 390

Model 318

Unoffocial translation in English

New VAT model (Model 318) aimed at regularizing VAT refunds granted by the central tax authorities prior to the start of the business activities where, following that start, a substantial variation occurred in the VAT proportion to be assigned to the different central and foral (Basque Country and Navarra) tax administrations;

Model 390

Unofficial translation in English

Model 390 (VAT annual recapitulative statement) – box 662 of Model 390 is renamed in order to clarify the information to be included in i

 

 

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