Quarterly VAT calculator (modelo 303)
Enter the bases of your sales and your expenses by VAT rate. The calculator gives output VAT, deductible VAT and what you would pay or carry forward for the quarter.
- Output VAT (box 27)
- €1,890.00
- Deductible VAT (box 45)
- €398.00
- To carry forward
- €0.00
This is an indicative draft, not a filing. The real figures depend on your situation and your books. Review it with your advisor before filing anything.
Take it into your Fider accountHow to use it
- Add up the taxable bases of the invoices you issued in the quarter, by VAT rate.
- Add up the bases of deductible expenses with a full invoice, by rate. If an expense is 50% deductible, enter half its base.
- If last quarter came out as a credit, enter that amount.
- Read the result. Positive is to pay, negative is carried forward to the next quarter.
Which boxes these are
Sales bases go in boxes 01, 04 and 07 and their VAT in 03, 06 and 09. Total output VAT is box 27. Deductible VAT on domestic operations goes in boxes 28 and 29 and the total to deduct in 45. The difference is box 46 and, after carry-forwards, box 69.
What it leaves out
Intra-community acquisitions, reverse charge, the equivalence surcharge, capital goods and pro-rata. If any of these apply, the real result changes and needs a review.
Fider builds it from your transactions
In the app every expense carries its VAT rate and deductible share, and the 303 draft assembles itself each quarter. It remains a draft to review with your advisor.
Estimate for the general regime without intra-community operations or special regimes. A draft, not a filing.
Frequently asked questions
What is the taxable base?
The invoice amount without VAT. If you invoice 1,210 € with 21% VAT, the base is 1,000 €.
Can I deduct all the VAT on my expenses?
Only on expenses tied to the activity with a full invoice. A vehicle is presumed 50% business use unless you prove otherwise.
What if it comes out negative?
It is carried forward to later quarters of the same year or the next four years. In Q4 you can request a refund.
When is it filed?
1 to 20 April, July and October, and 1 to 30 January for the fourth quarter. With direct debit, five days earlier.
Does this calculator file the form?
No. It is an estimate. Filing happens on the AEAT website or through your advisor.