Form 309: if you don't file form 303

Form 309: VAT for those who don't file form 303. We explain what it is, who files it and when.

If you only have exempt activities, such as healthcare, you don't charge VAT or file form 303. But if you buy ads from abroad, the invoice comes without VAT, and you declare the VAT. You pay it with form 309.

The calculation: what you pay without VAT, times the VAT rate. That's what you pay. You can't deduct anything: that VAT is an extra cost. And under the equivalence surcharge, if you buy goods, you add the surcharge.

An example. Marta is a physiotherapist, an exempt activity. From January to March she pays 250 euros without VAT: advertising from a social network in Ireland and software from a company in the United States. At 21 percent, her April form 309 comes to 52 euros and 50 cents.

Who files it? Anyone who doesn't file form 303, because of exempt activities, the equivalence surcharge or the farming scheme, and in the quarter receives a service from a foreign business or buys goods in the EU that are taxed here. If you file form 303, they go in it. And without these purchases, there's no 309.

When? Only in those quarters: by the 20th of April, July and October, and the 30th of January. If you pay by direct debit, a few days earlier.

With Abaq, you upload your invoices, including foreign ones, we prepare your 309 when it's due, you review it in the app, and we file it with your approval. Abaq, your PRO digital accountant.