VERI*FACTU arrives in 2027. Affected businesses will need to adapt their invoicing software. What it means for you →
Form 303 VAT result
Estimate your quarterly VAT result: output VAT charged to customers minus input VAT paid. See whether an amount is payable or carried forward before filing.
Not all input VAT is necessarily deductible. Adjust the share to reflect business use.
How it is calculated
Form 303 is Spain’s quarterly VAT self-assessment. The result is the difference between VAT charged to customers (output VAT) and VAT paid on deductible purchases and expenses (input VAT).
We calculate output VAT from the average output rate and input VAT from the average input rate. We then apply the share that is actually deductible. If output VAT exceeds deductible input VAT, the difference is payable; otherwise it is carried forward or may be refundable.
This is an estimate using average rates. In practice, each invoice has its own rate and only VAT on properly documented expenses connected with your activity is deductible.
Illustrative calculation. This is not tax or employment advice; your specific circumstances may differ.
More tools
VAT calculator
Add or extract VAT from any amount. Taxable amount, VAT and total in seconds.
Self-employed invoice calculator
Calculate VAT and personal income tax withholding on an invoice. See the invoice total and net amount receivable.
Self-employed contribution
Your monthly and annual contribution by income band under Spain’s income-based contribution system.
The deadline is already on the calendar. Your new gestoría can be too.
Limited places in the pilot programme for self-employed people. Tell us about your business and we’ll let you know whether Zolven can already run its back office.
We reply within 24 hours · hola@zolven.ai