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VAT practical manual 2022.

10. Form 322

• New 5 percent rate for electricity supplies

With effect for self-assessments for periods beginning on or after 1 July 2022, boxes 01 to 09 may be used in the case of intra-group transactions and 12 to 20 in other cases, to declare the taxable bases and accrued quotas corresponding to electricity supplies invoiced at a rate of 5%.

In the event that more than four tax rates must be self-assessed in any of the groups (01 to 09 or 12 to 20), the operations at the rates of 4 percent and 5 percent will be recorded in a single box for Taxable Base and Quota, respectively, and the box for the Rate will record the one corresponding to the highest quota.

• New 2023

With effect for self-assessments corresponding to the settlement periods starting on or after 1 January 2023, the following amendments are planned to be introduced (pending approval):

  • Specific boxes are included for declaring transactions at rates of 0 percent and 5 percent.

  • Specific boxes are included to make it possible to declare the equivalence surcharge individually by type.

  • The name of box B of the section to be completed in the last settlement period by taxpayers exempt from submitting form 390 has been modified.