New regulations for 2018

Order HCP/1307/2017, of 29 December (Official State Gazette of 30 December): modification of forms 036, 303 and 322

por la que se modifican la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de declaración censal de alta, modificación y baja en el censo de empresarios, profesionales y retenedores y 037 declaración censal simplificada de alta, modificación y baja en el censo de empresarios, profesionales y retenedores, 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 la Orden EHA/3786/2008, de 29 de diciembre, por la que se aprueba el modelo 303 impuesto sobre el valor añadido, autoliquidación.(BOE, 30-diciembre-2017)

In relation to Value Added Tax, Order HFP/1307/2017, of 29 December, published in the Official State Gazette of 30 December, modifies the following regulations: -Order EHA/1274/2007, of 26 April, which approves form 036, on the Census declaration of registration, modification and withdrawal with respect to the Census of businesspersons, professionals and withholders, and form 037, on the Simplified census declaration of registration, modification and withdrawal with respect to the Census of businesspersons, professionals and withholders: In form 036, in the section on Value Added Tax, specific boxes have been created so that taxpayers who are only taxed with a Regional Basque Tax Administration can exercise the option to defer VAT on imports settled by Customs. The new form will enter into force on 1 July 2018. Nevertheless, taxpayers who are exclusively taxed with a Regional Basque Tax Administration can exercise the option to defer VAT on imports to be applied in 2018 (for charges settled by Customs corresponding to February onwards), up to 15 January 2018, by filing the corresponding document via the Tax Agency's electronic register.

- Order EHA/3434/2007, of 23 November, which approves form 322 on Monthly self-assessment, individual form, form 353 on Monthly self-assessment, aggregated form, form 039 on the Communication of information, corresponding with the Special Regime for Groups of Entities and Value Added Tax, and Order EHA/3786/2008, of 29 December, which approves form 303 on Value Added Tax, Self-assessments.

Both Ministerial Orders have been modified to change the names of the periodical self-assessment forms, and thus make unequivocal reference to the deferral mechanism of the import tax that has previously been settled by Customs. As a result, the forms are now called:

• Form 322, 'Value Added Tax. Group of organisations. Individual form. Monthly self-assessment. Paying Value Added Tax on imports settled by Customs'. 
• Form 303, 'Value Added Tax. Self-assessment. Paying Value Added Tax on imports settled by Customs'.

The new self-assessment forms, forms 303 and 322, will be used from the settlement period corresponding with February 2018.

- Order EHA/3786/2008, of 29 December: new wording is given to article 1.2 to transfer the modification of article 71.3 of the Value Added Tax Regulation, which establishes that those taxable subjects who voluntarily choose to keep the VAT registration books through the electronic headquarters of the AEAT They will not have the obligation to self-assess the tax monthly, maintaining their quarterly settlement period.