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Form 390: who files the annual VAT summary in Spain and who does not

Published on · Reviewed on · Taxes · 5 min read

Every January, on top of the fourth-quarter Form 303, comes Form 390: the summary of the whole year's VAT. Many people do not know whether it applies to them, because some are exempt from filing it. Here is who files it and who does not, according to the Spanish Tax Agency's instructions, the deadline and what to check first.

1. What Form 390 is

The Spanish VAT Regulation says that, on top of each quarter's returns, taxpayers must file an annual summary return (article 71.7). That is Form 390. It is not another payment: it is a summary of what you already reported on your Forms 303 for the year, with some extra details about your business.

2. Who files it

The form's instructions, in their version for tax year 2025, say that all VAT taxpayers who have to file periodic VAT returns, whether monthly or quarterly, are required to file it.

In other words: if you file Form 303 every quarter, Form 390 applies to you in principle. That is the normal case for a self-employed person under the general VAT scheme who sells online.

3. Who does not file it

According to the same instructions and the regulation, those who do not file it include:

  • Those who keep their VAT books on the Tax Agency's website (the Immediate Supply of Information system, SII): those on the monthly refund register, large companies, VAT groups and anyone who has opted to keep their books that way.
  • Those who file Form 303 quarterly, are taxed only in the common territory and only carry out activities under the simplified VAT scheme or renting out urban premises, or both. Instead, they fill in a specific section on the last quarter's Form 303.
  • Those who only carry out exempt transactions under articles 20 and 26 of the VAT Act (article 71.7 of the regulation).
  • Those who only have to file non-periodic returns, the ones for one-off transactions set out in the regulation.

One case to check with your accountant: the instructions also say that taxpayers required to file Form 369, the One-Stop Shop return, are not required to file it. The sentence does not distinguish between someone who only files Form 369 and someone who files Form 369 as well as Form 303. If you sell to EU consumers through the One-Stop Shop, do not assume you are off the hook for Form 390 without confirming it.

4. Deadline

The Tax Agency says Form 390 is filed within the first thirty calendar days of January of the year after the one it covers. The 2026 one, therefore, in January 2027. The instructions add that if the last day is a non-working day, the deadline moves to the next working day.

It overlaps with the fourth-quarter Form 303, which is also filed in January. You have every deadline of the year in the tax calendar for self-employed online sellers.

5. What changes for 2026

Order HAC/27/2026 amended Form 390, and according to the Tax Agency it applies for the first time to the 2026 tax year. The change concerns VAT on petrol, diesel and biofuels leaving tax warehouses: it does not affect a normal online store.

As of 27/09/2026, the form's page on the Tax Agency website offers filing and instructions for tax year 2025. When the Agency publishes the ones for 2026, read them before filing yours.

6. What to check before filing

  • That it matches your four Forms 303. Form 390 sums up the year. If what you reported each quarter does not add up to what the summary shows, something was left out or counted twice.
  • Sales to other EU countries, both to businesses and through the One-Stop Shop, have their own boxes in the summary.
  • Your total turnover for the year, which the form asks for.

What Plentia does and does not calculate is on the Taxes page.

Summary

  1. Form 390 is the annual VAT summary. It is not another payment.
  2. If you file Form 303 quarterly, it applies to you in principle.
  3. Those who do not file it include taxpayers on the SII, certain quarterly filers under the simplified scheme or renting out premises, and those who only carry out exempt transactions.
  4. If you use the One-Stop Shop, check with your accountant whether the sentence about Form 369 applies to you.
  5. It is filed within the first thirty days of January of the following year.

Sources

This article explains the general rule with its official sources. Your case may have exceptions: it doesn't replace your accountant.

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· TaxesThe EU VAT One Stop Shop (OSS) for online storesThe EU-wide €10,000 threshold, registering with form 035, filing Form 369 each quarter and what to check in your store to charge the right VAT. · TaxesForm 303 for online stores: what goes in each boxThe Form 303 boxes an online store uses, based on the AEAT's 2026 instructions, with a sample quarter worked through from start to finish. · TaxesTax calendar for self-employed online sellers in SpainDeadlines for Forms 303, 130, 349 and 369 each quarter, Form 390 in January and the income tax campaign, with who files what.