VAT Reporting: Form Changes

Italy

The Italian Authorities published Italian Annual Return – IVA 2023 – to be used for reporting period: year 2022.

The form reflects legal changes introduced throughout 2022.

Due date to file from 1 February 2023.

Spain

At the end of 2022 and in the beginning of January 2023 a number of changes relating to SII  Suministro Inmediato de Información were introduced.

Below is a brief overview of the changes:

• On 23 November 2022, Agencia Tributaria published Validation Errors version applicable  from 1 January 2023 (previous version applicable from 1 January 2021):
• On 1 December 2022, Agencia Tributaria notified that the FAQs document has been updated in order to:
  • Modify the questions referring to the Economic Agreement with Navarre;
    • Navarre domiciled : FAQs 1.21, 1.22 relate to threshold above which liability for taxpayers domiciled in Navarra to report SII and jurisdiction (state, or regional, before which to report);
    • To clarify FAW 2.24. – insurance companies related.

• On 5 January 2023, Agencia Tributaria notified changes in Modelo 303 (Periodic Return) Modelo 322 (Periodic Return VAT groups) and SII because of rate changes introduced with the State Budget of (VAT Law, art 72(2) among which also change in validation of records that would be available week starting 9 January 2023:

Immediate Supply of Information:

• VAT rate of 0 percent for supplies, imports and intra-Community acquisitions established in Article 72.2 of RD-Law 20/2022, of 27 December:
  • 0% on bread, flour and some other basic food items in period 1 January – 30 June 2023, with possible raise to 4 % as of 1 May 2023.

Spain

Periodic Return Modelo 303 – Modelo 322 (VAT Groups’ Return) – further technical specifications changes – reporting period starting from 1 January 2023.

In November 2022, the Spanish Tax Administratio published the Spanish Regular Return (Modelo 303) changes applicable for reporting periods starting 1 January 2023.

On 5 January 2023, Agencia Tributaria announced further changes of Modelo 303 and Modelo 322 (Periodic Return –VAT group).

These changes are made to reflect the reduction of VAT rates on some basic food items to 0% and to 4% during the period January June 2023.

These changes were adopted via the Spain State Budget for 2023 (art. 1, art. 72.)

According to Agencia Tributaria announcement dated 5 January 2023:

• “for self-assessments corresponding to tax periods beginning on or after 1 January 2023,  the technical specifications of forms 303 and 322 will be modified so that transactions affected by the new rates are included in boxes 156 and 158 together with transactions currently subject to the equivalence surcharge rate of 0.5%.”

On 11 January 2023, the technical specifications (Disenos de registro) of Modelo 303 (Periodic Return ) were updated.  

The technical specifications of Modelo 322 (Periodic Return – VAT group) are also to be updated.

Hungary

Periodic Return ÁFA BEVALLÁS 2365A – Control List – 2365M – 2023 forms version published.

On 16 December 2023, the Hungarian administration published Information on the data structure of:

• Periodic VAT return – form number 2365 : form 2365A; and
• M-Sheet – Control List – Form 2365M.

The Tax office announced:

• “Draft form number 2365. In order to prepare taxpayers and develop their own systems and accounting programs, we publish the structure of the VAT return number 2365 and the common identifiers belonging to the fields in draft form.
• There were no changes in the form of declaration No. 2365 compared to declaration No. 2265 published on the NAV website.
• We reserve the right to amend the published draft.”

Croatia

Periodic return – VIES – Control Lists U-RA, I-RA – PPO – VAT refund form – form versions for reporting periods starting 1 Jan 2023 – xml, xsd schemas.

• Following adoption of Euro effective 1 January 2023, the Croatian Tax Administration published in January 2023 the data file specifications of the VAT reporting forms to be used for reporting periods starting from 1 January 2023:
  • Forms’ changes introduced via Rulebook for amendment of Ordinance for Application of VAT Law (official Gazette 11 November 2022); and
  • XML structure – XSD schemas published respectively on 3 January 2023 (Return) and 11 January 2023 (Control List) to be used for reporting periods starting 1 January 2023.

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