Form 303 for online stores: what goes in each box

Form 303 is the Spanish VAT (IVA) return. Every quarter you tell the tax authority how much VAT you charged on your sales and how much you paid on your purchases and expenses, and you pay the difference. If you sell online, on top of ordinary sales you run into cases that are less obvious: services invoiced to you from another EU country without VAT, sales to businesses in other countries, shipments to the Canary Islands, or sales through the One Stop Shop.

Here is what goes in each box, based on the Spanish Tax Agency's (AEAT) official 2026 instructions for Form 303, and a sample quarter worked through from start to finish.

1. Who files it and when

For a self-employed seller the normal case is quarterly: the VAT Regulation says «El período de liquidación coincidirá con el trimestre natural» (the return period is the calendar quarter, article 71.3). Only specific cases file monthly, such as those whose turnover (volumen de operaciones) was over €6,010,121.04 the year before.

• First, second and third quarters: April, July and October: up to the 20th.
• Fourth quarter: January: up to the 30th.
• If the last day is a non-working day, the AEAT says the deadline «se traslada al día hábil inmediato posterior» (moves to the next working day).
• You file it even if everything is zero: the regulation requires it «incluso en los casos en que no existan cuotas devengadas ni se practique deducción» (even when no VAT is charged or deducted, article 71.1).

2. VAT on your sales: boxes 01 to 09

This is the VAT you charged («IVA devengado», output VAT). It is split by rate, and each rate has three boxes: base, rate and tax. The instructions set it out like this:

Rate	Base	Rate %	Tax
4%	01	02	03
10%	04	05	06
21%	07	08	09

Your sales to customers in Spain go here. So do sales to consumers in other EU countries while you are under the €10,000 threshold and have not opted to charge their country's VAT, because in that case they carry Spanish VAT (see our article on the One Stop Shop).

Returns and later discounts that change the base of a sale already declared go in boxes 14 and 15, «Modificación de bases y cuotas» (changes to bases and tax), with a minus sign if they reduce it. Which quarter each return is corrected in is something to check with your accountant (gestor).

3. Services invoiced from the EU without VAT: boxes 10 and 11

If a business in another EU country invoices you for a service without VAT (advertising, software, a platform subscription), you declare the VAT yourself. This is the reverse charge («inversión del sujeto pasivo»). The instructions say that boxes 10 and 11 hold «las bases imponibles gravadas correspondientes al total de adquisiciones intracomunitarias de bienes y servicios realizadas en el período de liquidación, y la cuota resultante» (the taxable bases of all intra-Community acquisitions of goods and services in the period, and the resulting tax).

You deduct that same VAT at the same time in boxes 36 and 37 (next section), so the net effect is zero. We cover it in detail in the article on platform invoices without VAT.

4. VAT on your purchases and expenses: boxes 28 to 39

This is the VAT you paid and can deduct. The instructions group it as boxes 28 to 39, and the official 2026 record layout for the form gives the name of each one. The ones an online store uses most:

• Boxes 28 and 29: «Por cuotas soportadas en operaciones interiores corrientes» (VAT paid on ordinary domestic purchases). Invoices with VAT from Spanish suppliers and services: stock, shipping, your accountant, supplies.
• Boxes 30 and 31: the same domestic purchases, but «con bienes de inversión» (capital goods, for example a computer or a machine you will use for several years).
• Boxes 36 and 37: «En adquisiciones intracomunitarias de bienes y servicios corrientes» (ordinary intra-Community acquisitions of goods and services). This is where you deduct the VAT you declared in boxes 10 and 11.

Box 45 is the total to deduct and box 46 is the «Resultado régimen general» (general scheme result): box 27 (total output VAT) minus box 45.

5. Sales without VAT that are still reported: boxes 59, 60, 120 and 123

Some sales carry no Spanish VAT but are still entered on Form 303 so the tax authority knows about them:

• Box 59, «Entregas intracomunitarias de bienes y servicios»: exempt sales to businesses in another EU country (article 25 of the VAT Act). They also go on Form 349.
• Box 60, «Exportaciones y operaciones asimiladas»: the instructions put exports outside the EU here, «incluyendo los envíos con carácter definitivo a Canarias, Ceuta y Melilla» (including permanent shipments to the Canary Islands, Ceuta and Melilla, article 21 of the VAT Act).
• Box 123: sales to EU consumers that you declare through the One Stop Shop, on Form 369.
• Box 120: other transactions outside Spanish VAT under place-of-supply rules, such as distance sales to other EU countries that do not go through the One Stop Shop.

6. The result: box 71

The chain of result boxes is as follows, according to the instructions and the record layout:

• 64 = 46 + 58 + 76 (58 belongs to the simplified scheme and 76 is a special adjustment; for an online store under the general scheme they are usually zero).
• 66 = 64 × 65. Box 65 is the share attributable to the State: 100% unless you are also taxed by the Basque Country or Navarre.
• 69 = 66 + 77 − 78 + 68 + 108. Box 78 is the credit from earlier quarters that you apply now.
• 71, «Resultado de la liquidación» (result of the return). If it is positive, the return is to be paid. If it is negative, it is carried forward to later quarters. According to the instructions, asking for a refund before the last quarter of the year is only possible if you are on the monthly refund register.

If you have nothing carried over from earlier quarters and no special adjustments, box 71 is the same as box 46.

7. A sample quarter

These figures are an example. An online store under the general scheme, with no credit carried forward, in one quarter:

• Sales in Spain at 21%: €12,000.00 without VAT.
• Sales in Spain at 10%: €1,500.00 without VAT.
• Advertising invoiced by a business in another EU country, without VAT: €800.00.
• Purchases and expenses in Spain with 21% VAT: €5,000.00 base.
• One sale to a business in France with a valid EU VAT number: €1,200.00, exempt.
• Shipments to the Canary Islands: €350.00, exempt.

Boxes	Item	Base	Tax
07, 08, 09	Sales at 21%	€12,000.00	€2,520.00
04, 05, 06	Sales at 10%	€1,500.00	€150.00
10, 11	EU services without VAT (21%)	€800.00	€168.00
27	Total output VAT		€2,838.00
28, 29	Expenses in Spain	€5,000.00	€1,050.00
36, 37	EU services without VAT (deduction)	€800.00	€168.00
45	Total to deduct		€1,218.00
46	General scheme result (27 − 45)		€1,620.00
59	Exempt intra-Community supply	€1,200.00
60	Shipments to the Canary Islands	€350.00
71	Result of the return		€1,620.00

Two things to notice. The €168.00 on the EU advertising appears both as output VAT and as deductible VAT, so it does not change what you pay. And the sales in boxes 59 and 60 add no VAT, but they must be there: an exempt sale to an EU business is declared in box 59 of Form 303 and also on Form 349.

Summary

1. Sales in Spain with VAT: boxes 01 to 09, by rate.
2. Services from EU businesses without VAT: boxes 10 and 11, and at the same time 36 and 37.
3. VAT on your expenses in Spain: boxes 28 and 29 (30 and 31 for capital goods).
4. Exempt sales to EU businesses: box 59. Exports and shipments to the Canary Islands, Ceuta and Melilla: box 60. One Stop Shop sales: box 123.
5. The result is in box 71. File it in April, July and October: up to the 20th; the fourth quarter in January: up to the 30th.

To see how your own numbers would look each quarter, have a look at the demo or try Plentia free for 14 days, no card needed.

Sources

• Agencia Tributaria · Form 303, 2026 instructions (02 to 12 and 2T to 4T, in Spanish) · checked on 26/09/2026
• Agencia Tributaria · Form 303 record layout, 2026 (name of each box, in Spanish) · checked on 26/09/2026
• Agencia Tributaria · Plazo de presentación del modelo 303 (filing deadlines, in Spanish) · checked on 26/09/2026
• BOE · Real Decreto 1624/1992, VAT Regulation (articles 71 and 79) · checked on 26/09/2026
• BOE · Ley 37/1992, VAT Act (articles 21 and 25) · checked on 26/09/2026