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Regulatory developments 2021

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Order HAC/646/2021, of June 22, to adapt models 322 “Monthly self-assessment, individual model”, 303 “Value Added Tax, Self-assessment” and 390 “Annual summary statement of the Value Added Tax”, to the changes introduced in the Value Added Tax by Royal Decree-Law 7/2021, of April 27, and by Royal Decree 424/2021, of June 15, in relation to electronic commerce

Orden HAC/646/2021, de 22 de junio,

por la que se modifican la Orden EHA/3434/2007, de 23 de noviembre, por la que se aprueban los modelos 322 de autoliquidación mensual, modelo individual, y 353 de autoliquidación mensual, modelo agregado, y el modelo 039 de Comunicación de datos, correspondientes al Régimen especial del Grupo de Entidades en el Impuesto sobre el Valor Añadido, la Orden EHA/3786/2008, de 29 de diciembre, por la que se aprueban el modelo 303 Impuesto sobre el Valor Añadido, Autoliquidación, la Orden EHA/3111/2009, de 5 de noviembre, por la que se aprueba el modelo 390 de declaración-resumen anual del Impuesto sobre el Valor Añadido y la Orden HFP/417/2017, de 12 de mayo, por la que se regulan las especificaciones normativas y técnicas que desarrollan la llevanza de los Libros registro del Impuesto sobre el Valor Añadido a través de la Sede electrónica de la Agencia Estatal de Administración Tributaria establecida en el artículo 62.6 del Reglamento del Impuesto sobre el Valor Añadido, aprobado por el Real Decreto 1624/1992, de 29 de diciembre, y se modifica otra normativa tributaria.

On June 24, Order HAC/646/2021, of June 22, is published in BOE to adapt models 322 “Monthly self-assessment, individual model”, 303 “Tax on Added Value, Self-Assessment” and 390 “Annual Summary Declaration of the Value Added Tax”, to the changes introduced in the Value Added Tax by Royal Decree-Law 7/2021, of April 27, and by the Royal Decree 424/2021, of June 15 in relation to electronic commerce. Among other changes, in models 303 and 322 new boxes are added to report operations covered by the single window ( OSS and IOSS ), distinguishing between those not subject (boxes 123 and 126) and those subject in the Spanish territory of application of the tax (boxes 124 and 127). In the case of model 390, these operations are reported in new boxes 126 and 127.

Additionally, this Order adapts the technical specifications of the electronic billing supply ( SII ), incorporating a new key that allows the appropriate annotation of the billing records corresponding to the operations accepted. to them. This adaptation only consists of the creation of a new special regime key called:

Key 17: Operation covered by one of the regimes provided for in Chapter XI of Title IX ( OSS and IOSS ).

These changes will be applicable:

  • For the SII as of July 1, 2021.
  • For self-assessments of Value Added Tax, forms 303 and 322, in the declarations corresponding to the settlement periods that begin on or after July 1, 2021 (third quarter/month of July).
  • For the annual summary declaration, form 390, corresponding to the 2021 financial year.