Form 390: your annual VAT summary

Form 390: your annual VAT summary. We explain what it is, who files it and when.

Every quarter, with form 303 you pay or recover your VAT. In January, form 390 brings together all the 303s of the year. It's for information only: nothing is paid or refunded with it.

What goes in it? The VAT you charge in the year, minus the VAT you pay: the result for the year. It has to match your 303s: if there's a mistake, you correct the 303 for that quarter. And your turnover: what you invoice, excluding VAT.

An example. Laura, the designer from form 303, closes her year. Her invoices include 3,591 euros of VAT, and her expenses, 1,281. The result, 2,310 euros, matches what she paid with her 303s. She pays nothing with form 390.

Who files it? Anyone who filed form 303 during the year, even if it showed no activity or they deregistered. You don't file it if you use the Immediate Supply of Information system, if you only have the simplified scheme or urban rentals, or if you don't file form 303.

When? Once a year: from the 1st to the 30th of January, with the 303 for the last quarter. Not in July. If the 30th is a holiday or a weekend, it moves to the next working day.

With Abaq, you upload your invoices for the last quarter, we prepare your 390 from your 303s, you review it in the app, and we file it with your approval. Abaq, your PRO digital accountant.