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Practical manual VAT 2024.

9. Form 390

In order to make it possible to declare all tax rates and equivalence surcharge rates in force during 2024, the "Draft Order amending Order EHA /3434/2007, of November 23, approving models 322 for monthly self-assessment, individual model, and 353 for monthly self-assessment, aggregate model, and model 039 for data communication, corresponding to the special regime of the group of entities in the Value Added Tax and Order EHA / 3111/2009, of November 5, by which model 390 of annual summary declaration of the Value Added Tax is approved, is currently being processed, which will modify model 390 by including new boxes for this.

Approval of the aforementioned project, whose hearing and public information process ended on September 17, 2024, is expected to conclude before October 31, 2024.

The new model will be applied to the annual summary declaration for 2024.