Form 390: Presentation, Instructions and MORE

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The Form 390 It corresponds to Annual VAT Summary to be submitted by all taxpayers who must declare periodic self-assessments of this tax. It is a very important document, so it is vital that you know all the aspects that make it up.

As a result, we have brought this article for you. Today we will explain how to submit it, how to fill it out, when and who should do this process, and many other things. Also, we will be answering some of the most frequently asked questions, so that you do not miss anything. Do not go!

How to File Form 390?

Let’s start talking about How to File Form 390, so that we can proceed to explain how you should fill out the form correctly. It is crucial that you know what to do with this form once you fill it out, so we will start at this point.

The truth is that this procedure has changed a bit. For 2018 it was announced that the presentation of this document had been modified. The person involved should no longer download the call Help Program, something that for most seemed to be a very stressful process.

Instead, the presentation could be done virtually, from the Treasury page. The person should only have the internet. Today, this means that you can do it from the comfort of where you are., just following the steps that we will tell you next.

  • To begin, you must enter the page of the Tax agency. For this you just need to click on the link and a new tab will open so you can access.
  • Once there, locate the section called Quick access. You will find a list of procedures and direct entry to information about the agency.
  • Scroll down until you locate the option to Models and Forms. Once you find it, click on it.

  • You will be redirected to a new page, where you must click on Declarations > Value Added Tax.

  • Again, you will be redirected. You must click on the Model 390, located near the bottom of the page.

  • Next, you just have to press on Presentation of the 2019 financial year (or corresponding).

  • Finally, you only have to enter your DNI / NIE number or click on the option to access with the digital certificate or electronic DNI. You can start filling out Form 390 directly from the form provided by the same Treasury and thus be able to present it.
  • As a result of the process, you will have filled out the form you wanted. You just have to send it, something you will learn to do in the next section.

As you can see, accessing it is extremely simple. The best thing is that you can do it in just a few minutes, if you follow all the instructions that we will be leaving you throughout this article.

They can be seen as a lot of steps, but the truth is that you only need to enter the agency’s web portal, locate the form, fill it out and submit it. That is all! Even if you don’t get along very well with technology, you will probably end up understanding the process and will move on to doing it automatically in the future.

Instructions for Completing Form 390

Now that you know how to do the procedure, let’s talk about the Instructions for Completing Form 390. You must follow them conscientiously, so that you can make the presentation of this correctly.

Next, we will talk about each of the steps you must follow in order to fill out the form and present it to the necessary authority.

  • Once you are on the page where you will be asked to verify your identity (see previous section), enter your DNI / NIE or select the option to access with your electronic DNI or digital certificate.
  • Once you have completed the identification process, a full name, NIF and company name will be requested. In addition, you must choose between (1) Carry or (2) New Declaration.
    • If you choose the first option, the data that is already registered in the AEAT will be loaded, if you have already started to fill out the form in a previous session. Obviously, from the current year and with the NIF entered.
    • However, if you select the second option, then you will start to fill out the form for the first time. That is, the declaration is made from the beginning.
  • Let’s say you choose the last one, because if you already have the data loaded, then you only have to skip to the last steps of this section.
  • A Notice. You will be able to see in which cases you do not need to make the declaration, something we will be talking about later. You should only Accept it.
  • So you can access the Form 390. This consists of 17 pages. You can fill it in by section or by clicking on the arrows to go to another section. Enter the requested information, as requested.
  • When you’re done, click Validate statement. This will allow you to see if you made a mistake or if you need to take an ad into account.
  • If they appear, you just have to click on Go to error / warning. If there are none, the page will indicate this as well.
  • Please note that you have the option of Keep the data. You can come back later to continue filling out the form or simply to send it later. Of course, if there was already another statement saved, that one will be deleted and this one will appear in its place.
  • On the other hand, you can view the Form in PDF. Of course, it is not used to present it, but you can see it only if you wish, just by selecting the Draft option. All of these options are located at the top of the screen.
    • If you select this option, all you have to do is click Return to send the statement or in Download, to download the PDF.
  • Now to finish, you just have to choose Sign and Send > According > Sign and Send.

  • That is all! As a result of the process, will have submitted in Form 390.

You will be able to obtain a summary of the declaration and the data of the procedure in PDF. Download it and if you want you can print it as proof.

As you can see, it is a very long form. They will request data on the operations carried out during the regime, statistical data, the representative, and so on. Always keep in mind that the same page of the form, the one that we show you below, has the spaces of Help in case you need a guide to fill it out.

You also have the option of accessing the simulator and see for yourself how is the process to fill out the form, without leaving a record. Finally, you can access this link and know what they request in each section, since it is the Official Instructions.

When is it presented?

With respect to When to File Form 390, the truth is that this is a very important factor that you must take into account. The declaration is made annually, specifically within the first 30 days of January of the current year.

What is declared is the fiscal year of the previous year. Consequently, if the declaration is made in the month of January 2019, the data included are those of the taxable year 2018. In fact, its official name is Statement Summary Annual.

In the event that the last day falls on a holiday or weekend, then the Form may be submitted until the next business day. In case it falls on a Saturday or Sunday, then we would be talking about you could present it on Monday as the deadline. Yes indeed, always respecting the thirty day margin.

Remember that to fill it out you will need your income, expenses and the payment vouchers that are required to support the above.

Frequent questions

What is Form 390 for?
Form 390 is used to do the Summary of Annual Declaration of Value Added or Added Tax (VAT).
Who does not have to present it?

You should not submit the form if you can find yourself in either of the two situations that we will discuss below:

  • You keep the book or register the VAT using the AEAT web portal. In this case, the information is immediately established in the system.
  • You are only a taxpayer in the common territory and also,
    • The activities you carry out are within the simplified tax regime and / or
    • You carry out activities that do not require the presentation of periodic self-assessments and / or
    • The activity you carry out is related to the leasing of real estate.

In these cases then you have to file Form 303 and 322, specifically the section that says Exclusively to be completed in the last settlement period … for subjects who are exempted from the annual VAT Statement-summary.

What information do I need to fill out the Form?
You only need your income and expenses that are linked to the activity for which you are taxed. In addition, you will probably have to have the vouchers / invoices with you to support what is justified.
Are there any instructions to fill out the form correctly?
Yes! And you can access it only by entering this link.
How long is the submission period?
The declaration must be submitted every year, in the first 30 days natural from January. That is, the deadline is from January 01 to 30 of the current year, to declare the previous taxable year (2019).
What happens if I cannot submit it online within the corresponding deadline?
If it was for technical reasons, then you will have four (04) additional calendar days that will start running from January 30.
Do I get a receipt after submitting the form?
Yes. You can purchase a PDF to see a summary of what you sent, which you must download and keep as a record.

What is Form 390?

The Form 390 corresponds to the Annual summary declaration of the Value Added Tax (VAT). This must be done by all taxpayers who must submit self-assessments periodically, annually, in the first 30 days of January, with respect to the previous taxable year.

The presentation is made online, from the web portal of the Tax Agency, following the steps and using the tools that we leave you throughout the article. It consists of 17 pages, in which the income and expenses incurred, among other data, must be entered.

At the end you will get a proof in PDF, which you must save and keep as proof of the presentation. We hope we have helped you with what you were looking for.

Until next time!

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