presentación del iva dansap erp

Tax presentation is one of the most complex work tasks, especially for the financial and accountant department of your business. Concretely, and with VAT presentation, requires the completion of form 303.

¿But, what is the VAT?

The added value tax, is an indirect tax that falls on consumption and tax in the following operations.

  • Deliveries of goods and provision of services carried out by a businessmen or professionals.
  • Intra-community acquisitions of goods.
  • Imports of goods.

In Spain, we have 3 types of VAT’s.

  • General VAT, 21%, type of VAT that is applied by default.
  • Reduced VAT, 10%, applied to food products, sanitary, cinema, hostelry, etc.
  • Super- reduced VAT, 4%, it is applied to first need articles (bread, milk, fruit and veggies).

Objective of the added value tax

It’s a tax that is not collected directly by the Treasury, but is collected by the seller at the time a commercial transaction is carried out. This VAT, all over the Spanish territory, except the Canary Islands, Ceuta and Melilla.

  • The accrual of VAT depends on the date on which invoice was issued. For this reason, in lots of occasions companies have to pay the VAT to the tax agency before having collected the amount.

¿How is the VAT calculated?

The VAT has a neutral character relating to companies and professionals, and don’t represent any cost or spending in the production process and commercialization of goods and services.

Companies and freelancers act like collectors of the state relating to the VAT. The most frequent, is that companies and freelancers do the tax calculation every three months. And the big companies, have to do it every month.

  • In a general way, companies and freelancers have the right to deduct VAT paid from the VAT they have collected.

¿What models do I have to present?

303 Model

VAT self-assessment model that all the companies and freelancers must submit every quarter or monthly, whatever their result.

They have to specify:

  1. That they have invoiced during the quarter.
  2. Invoice date prevails.
  3. Big companies with an annual volume of operations greater than 6,10M€ must submit a monthly VAT return.

With Dansap ERP, you can present the model 303 with a very few steps.

  1. Enter the accounting module.
  2. Select the start and end dates of the report.
  3. Indicate the company code.
  4. Indicate a document date.
  5. Run and export the document.

At Danzai Software, we are compromised to be updated and update our management software, Dansap ERP permanently. Our biggest compromise, is offer a good customer service, and facilitate the daily management of businesses.

We are going to follow this and automating processes like VAT presentation that were made manually before, saving time to your employees. Sign up now for the digital transformation of your company! Contact us for any information.