What tax models do you have to submit if you carry out a single VAT-exempt activity
Verfasst: Samstag 1. April 2023, 08:03
You must present this model, as a general rule, in the first 20 days of the month of July and in the rest of the quarters in the terms in which I have explained to you in the lines above.
Model 368
If you are self-employed or an SME and you are Australia WhatsApp Number List dedicated to the export of digital products and services to European countries or part of your clients are in Europe and you are attached to the "one-stop mini-window" or MOSS regime, you will also be obliged to Form 368 on a quarterly basis .
What products are we talking about? Well, telephony, radio and television programs, web hosting, sale of electronic content, maintenance of software or applications, design and programming of web pages, etc.
Models 322 and 353
One last note in case it coincides with the dates of the quarter. Do not forget that if you are within a group of entities you have to submit the Model 322 individually between the 1st and the 30th of the month following the settlement period.
And if you have the status of controlling entity of that same group of entities, you will also have to submit Form 353 including the information provided by each entity individually in Form 322.
All this information developed, including a detailed review of VAT, can be found in the new Seminar on Quarterly VAT Models that Infoautonomous puts at your disposal for becoming a subscriber to the Infoautonomous Club.
Model 368
If you are self-employed or an SME and you are Australia WhatsApp Number List dedicated to the export of digital products and services to European countries or part of your clients are in Europe and you are attached to the "one-stop mini-window" or MOSS regime, you will also be obliged to Form 368 on a quarterly basis .
What products are we talking about? Well, telephony, radio and television programs, web hosting, sale of electronic content, maintenance of software or applications, design and programming of web pages, etc.
Models 322 and 353
One last note in case it coincides with the dates of the quarter. Do not forget that if you are within a group of entities you have to submit the Model 322 individually between the 1st and the 30th of the month following the settlement period.
And if you have the status of controlling entity of that same group of entities, you will also have to submit Form 353 including the information provided by each entity individually in Form 322.
All this information developed, including a detailed review of VAT, can be found in the new Seminar on Quarterly VAT Models that Infoautonomous puts at your disposal for becoming a subscriber to the Infoautonomous Club.