Today in AYCE Laborytax we are going to tell you everything you need to know about form 309,a form that although it is not used too often, and is unknown to the vast majority, you will have to present it if you have to pay VAT on any occasion, sporadically.
What is the 309 model?
Form 309 is the form that is used to carry out non-periodic VAT self-assessments,in those cases in which you are not obliged to file quarterly VAT returns, through form 390 and 303.
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Who should file form 309?
Below we tell you who are the subjects obliged to present form 309 of non-periodic self-assessment of VAT:
- Persons and entities indicated below:a) Taxable persons covered by the special regime of agriculture, livestock and fishing, for the realization of intra-Community acquisitions of goods, intended to develop the activity corresponding to said regime.
b) Taxable persons who carry out transactions that do not give rise to the right to the total or partial deduction of the Tax.
c) Legal persons who do not act as entrepreneurs or professionals.
- Taxable persons who are covered by the special regime for agriculture, livestock and fishing, who are engaged in the supply of immovable property subject to and not exempt from VAT in the exercise of their activity. Also in the case of taxable persons of said tax, in accordance with the provisions of Article 84, paragraph one, number 2.0 of the VAT Law.
- Persons liable to tax VAT who tax through the special regime of the equivalence surcharge, and have the obligation to pay said tax, as well as the aforementioned surcharge for intra-Community acquisitions of goods made, and also in the case of transactions related to the waiver of the application of the exemption of Article 20 of the VAT Law.
- Legal persons and/or entities that do not act as entrepreneurs or professionals,and make intra-Community acquisitions of new means of transport, for an asdes.
- Successful tenderers, in administrative or judicial procedures of compulsory execution,with the condition of entrepreneurs or VAT professionals, entitled to submit in the name and on behalf of the taxable person of said tax, the corresponding declaration – settlement, as well as to pay the tax resulting from the award operation.
- Taxable persons who are covered by the special scheme for agriculture, livestock and fisheries,who have to reimburse compensation unduly received.
- Taxable persons covered by the special scheme for agriculture, livestock and fisheries, when paying the income from the adjustments made as a result of the start of the application of the said special scheme.
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When should form 309 be submitted?
For intra-Community acquisitions of new means of transport,form 309 must be presented within thirty days of the completion of the operation, and always before the final registration of the corresponding means of transport.
In the case of judicial or administrative enforcement proceedings,the submission must be made during the following month from the date on which payment of the amount of the award was paid. It will not be possible to make such presentation with a date prior to the issuance of the invoice documenting the operation.
In the rest of cases, the presentation of non-periodic self-assessment of vat and the corresponding payment must be made during the first twenty calendar days of the months of April, July and October.
While the one that corresponds to the last settlement period, you will have to present the first thirty calendar days of the month of January of the following year.
Where to file form 309?
In the same way as the vast majority of models, the 309 can be presented electronically through the Tax Agency’s website,using the electronic DNI or electronic certificate. The amount of the resulting liquid fee must be paid after the presentation, in any collaborating entity of the AEAT.
Form 309 of non-periodic self-assessment of VAT is the one that must be presented when you are not obliged to carry out the regular self-assessment of VAT.
If you have any questions about form 309, either because you do not know if you should file it, or how to present it, we put at your disposal our tax advisors, who will offer you all the information you need to know.