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2021-02-16

Documentation for SAP Note 3006595

VAT Return Model 303 (ES_VAT_DCL_M303_NATIONAL)
© 2021 SAP SE or an SAP affiliate company. All rights reserved.

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Content

1 VAT Return - Form 303. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

1.1 Correction Run for VAT Return - Form 303. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
1.2 Configuration for VAT Return - Form 303. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

Documentation for SAP Note 3006595

2 PUBLIC Content
1 VAT Return - Form 303

Companies in Spain with a monthly and quarterly settlement period must submit a VAT declaration grouped by
tax rate and type of transaction. For this, they must use the official form 303 (Modelo 303).

You can use the Run Compliance Reports app to generate a TXT file with the necessary data for the VAT Return
- Form 303 for Spain.

Prerequisites

The key user responsible for configuration has made the necessary settings for generating the VAT Return -
Form 303 as described in Configuration for VAT Return - Form 303 [page 7].

Processing the Activities for the VAT Return - Form 303

1. To get a list of the reports that require actions, enter selection parameters that define the reporting period
and choose the ES_VAT_DCL_M303_NATIONAL (Spain VAT Return : Model 303) report in the search help of
the Report Name field.
2. Choose one or more reporting statuses depending on how close the deadline of the report is to the actual
calendar day.
You can also enter additional filtering options, such as the submission due date, the reporting year, or the
country/region.
3. Choose Go.
The app displays a list of activities that you need to process one by one.
4. Choose the Manage Tax Items activity.
The app navigates to another app called Manage Tax Items for Legal Reporting. Follow the instructions as
described in .

 Note

You need to run this activity only if you want to include or exclude any tax items from your reporting
period.

5. After you are done, choose Set Completed to manually set the status of the activity as complete.
6. Go back to the main screen of the app and choose the row of the second activity you want to process.
7. Choose the Prepare VAT Return Form 303 (Spain) activity.
8. Choose New Run.
The Company Code and Reporting Period parameters are mandatory.
Note that the report selects journal entries based on the tax reporting date. If the tax reporting date is not
activated for your company code, it uses the posting date.
If necessary, modify or enter values in the following parameters, depending on the type of run:

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 Selection Parameter Use Tax Box on Official Form Valid for Run

Percentage of VAT for State Percentage of VAT that 65 All runs

Admin. [65] should be collected by the
Spanish central tax admin­
istration.

Amount from Previous VAT amount to compensate 67 All runs up to the end of
Periods [67] from previous periods. 2020

Pending Amount from Prev. Pending VAT amount to 110 All runs as of January 2021
Periods [110] compensate from previous
periods.

Applied Amount from Prev. VAT amount to compensate 78

Periods [78] from previous periods ap­
plied in this period.

Amount art. 80.five.5ªLIVA Correction of VAT amount 76 All runs

[76] according to art. 80. five.5ª
LIVA.

Deductible Amount due to
Pro rata [44]
When a company has oper­ 44 All runs for last period
ations with VAT and opera­
tions with no VAT (0%), the
company cannot deduct all
input VAT. Deductible input
VAT is calculated according
to specific rules based on
previous year amounts. At
the end of the year, this rule
must be recalculated ac­
cording to the actual year
amount. This calculation
generates a correction of
the deductible VAT.

Adjustment Amount State & Only for taxes payable to 68

Province [68] State and provincial (Foral)
administration. Annual ad­
justment result. If you en­
tered 100% in the
Percentage of VAT for State
Admin. [65] field above, you
must enter <blank> in this
field.

 Note

For the selection parameters shown during a correction run, refer to .

You can choose to generate the report run immediately or schedule the runs for a later point in time. For
report runs that may take a long time to process, you can choose to run the reports in the background.

9. Choose Run.
The app generates the run and displays it in the Generated section on the screen. You can do the following:

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4 PUBLIC VAT Return - Form 303
 ○ Display the generated data by clicking the row of the generated run.
○ Review the data for successful runs. You do this in the TXT file on the Legal Reporting tab by clicking
the link in the Document Name column.
If pro rata is relevant for your company and it is the year-end run, enter the pro rata information in the
data preview of the report output in record 30305 under Pro rata. Note that the section Activities with
differentiated deduction regimes is display only.
○ Download the generated document to your local computer and submit it to the tax authorities as
required.
○ Display the analytical view by clicking Analyze Data on the right-hand side of your screen. You can then
check the data and dynamically change the analytical view for the displayed fields. For more
information, see .
If the data displayed is complete and correct, change the status of the reporting run by choosing the row of
the run and then click the Update Submission Status button. Change the status manually to Accepted by
Government.

 Note

After you have done so, you will no longer be able to run this activity again.

10. When you are done, go back to the previous screen and choose the Post Tax Payable activity.
The app navigates you to another app called Post Tax Payables. Follow the instructions as described in .

 Note

Run this activity after the report generation when you want to post the balances of tax accounts
directly to a tax payable account, without any manual entry.

11. After you are done, choose Set Completed to manually set the status of the activity as complete.

1.1 Correction Run for VAT Return - Form 303

If you need to correct Form 303 after you have submitted it to the tax authorities, you can start a correction
run.

When you generate VAT Return - Form 303 using the Run Compliance Reports app, you can repeat the steps in
the standard phase as many times as required until you set the status of the activity to Completed. You can
then no longer run this activity again. If you need to make changes, you trigger a correction run, which belongs
to a new phase called a correction phase.

 Note

We recommend that you set an activity to Completed only when you are sure your .TXT file and related
activities are correct and finished.

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VAT Return - Form 303 PUBLIC 5
Prerequisites

Before generating a correction run you must set the status of the Prepare VAT Return Form 303 (Spain) to
Completed. To do so:

1. After you run your report and check the results, click Update Submission Status on the lower right-hand
corner of your screen.
2. Confirm that you want to change the status of the report run to Accepted by Government by clicking Yes on
the pop-up.
3. The status of the report run changes to Completed.

Triggering a Correction Run

1. Click the Prepare VAT Return Form 303 (Spain) activity that has been set to Completed to open it.
2. Click Start New Phase on the lower right-hand corner of your screen.
3. The correction phase is shown on the upper left-hand corner of your screen. Select the Prepare VAT Return
Form 303 (Spain) activity and click Start New Run on the lower right-hand corner of your screen to trigger
the correction run.
4. On the following screen, the Company Code and Reporting Period parameters have already a default value
that corresponds to the run you want to correct.
Additionally, click and/or enter a value for the following selection parameters. Consider the following:

Selection Parameter Use Tax Box on Official Form Valid for Run

Percentage of VAT for State Percentage of VAT that 65 All runs

Admin. [65] should be collected by the
Spanish central tax admin­
istration.

Pending Amount from Prev. Pending VAT amount to 110

Periods [110] compensate from previous
periods.

Applied Amount from Prev. VAT amount to compensate 78

Periods [78] from previous periods ap­
plied in this period.

Amount art. 80.five.5ªLIVA Correction of VAT amount 76

[76] according to art. 80. five.5ª
LIVA.

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 Selection Parameter Use Tax Box on Official Form Valid for Run

Deductible Amount due to
Pro rata [44]
When a company has oper­ 44 All runs for last period
ations with VAT and opera­
tions with no VAT (0%), the
company cannot deduct all
input VAT. Deductible input
VAT is calculated according
to specific rules based on
previous year amounts. At
the end of the year, this rule
must be recalculated ac­
cording to the actual year
amount. This calculation
generates a correction of
the deductible VAT.

Adjustment Amount State & Only for taxes payable to 68

Province [68] State and provincial (Foral)
administration. Annual ad­
justment result. If you en­
tered 100% in the
Percentage of VAT for State
Admin. [65] field above, you
must enter <blank> in this
field.

Result Amount from VAT amount of the previous 70 All correction runs
Previous Return [70] VAT return that should be
deducted from the current
amount.

ID Number of Previous ID number of the VAT return Not applicable (form field
Return you want to correct with this and not a tax box)
run.

5. On the same screen, select a run option.

6. Click Run.

1.2 Configuration for VAT Return - Form 303

To configure the VAT Return - Form 303 report, proceed as follows:

1. Make the required settings in Customizing for Financial Accounting under Advanced Compliance
Reporting Setting Up Your Compliance Reporting . For detailed information about the steps involved in
setting up your compliance reports, see .
Find below the details of the sample settings provided for the report. You may change the settings based
on your requirements:
○ Reporting Entity: ES_RPG_ENT

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VAT Return - Form 303 PUBLIC 7
 ○ Report Category: ES_VAT_DCL_M303_NATIONAL
○ Periodicity of the report category:
○ Offset: 25
○ Fiscal Year Variant: K0 or any other variant for monthly or quarterly reporting.
○ Notification Period: 20
○ Parameters specific to the report category: none
○ Parameters specific to reporting entity:

Parameter Explanation of the Parameter

ES_IAE_MAIN_ACTIVITY_KEY Key of the main activity of the company code. Allowed

values are 0 to 6 as determined by law.

ES_IAE_MAIN_EPIGRAPH Key section of the main activity. Values are determined

by law.

ES_IAE_OTHER_1_ACTIVITY_KEY Key of other activity of the company code. See values

above for ES_IAE_MAIN_ACTIVITY_KEY above.

ES_IAE_OTHER_1_EPIGRAPH Key section of other activity. Values are determined by

law.

ES_IAE_OTHER_2_ACTIVITY_KEY Key of other activity of the company code. See values

above for ES_IAE_MAIN_ACTIVITY_KEY above.

ES_IAE_OTHER_2_EPIGRAPH Key section of other activity. Values are determined by

law.

ES_IAE_OTHER_3_ACTIVITY_KEY Key of other activity of the company code. See values

above for ES_IAE_MAIN_ACTIVITY_KEY above.

ES_IAE_OTHER_3_EPIGRAPH Key section of other activity. Values are determined by

law.

ES_IAE_OTHER_4_ACTIVITY_KEY Key of other activity of the company code. See values

above for ES_IAE_MAIN_ACTIVITY_KEY above.

ES_IAE_OTHER_4_EPIGRAPH Key section of other activity. Values are determined by

law.

ES_IAE_OTHER_5_ACTIVITY_KEY Key of other activity of the company code. See values

above for ES_IAE_MAIN_ACTIVITY_KEY above.

ES_IAE_OTHER_5_EPIGRAPH Key section of other activity. Values are determined by

law.

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8 PUBLIC VAT Return - Form 303
 Parameter Explanation of the Parameter

ES_VAT_3PARTY_DECL_REQUIRED Flag to identify if your company must report transac­

tions in the annual operations report with 3rd parties.
Allowed values are:

○ X: Yes
○ <blank>: No (Default)

ES_VAT_ANNUAL_OPERATIONS Is there any annual volume of operations (article 121

LIVA)? Allowed values are:

○ 0: For periods other than the last period of the year

○ 1: Yes for last period of the year (Default)
○ 2: No for last period of the year

ES_VAT_EXEMPTED_M390 Are you exempted from the annual VAT summary decla­
ration, form 390? Only for last period of the year. Al­
lowed values are:

○ 1: Yes
○ 2: No (Default)

Note that to report pro rata VAT in the year-end run in

record 30305, you must enter the value 1. In addition,
you must enter at least one CNAE code in the parame­
ter ES_VAT_PRORATA_CNAE_CODE, which is descri­
bed below.

ES_VAT_INSOLVENCY Have you been declared in bankruptcy in the current pe­

riod? Allowed values are:

○ 1: Yes
○ 2: No (Default)

ES_VAT_INSOLVENCY_DATE Date on which the declaration of bankruptcy was is­

sued, in format dd/mm/yy

ES_VAT_INSOLVENCY_TYPE If a declaration of bankruptcy has been issued in this

period, indicate the type of self-assessment (Pre-bank­
ruptcy/Post-bankruptcy). Allowed values are:

○ <blank>: No
○ 1: Pre-bankruptcy
○ 2: Post-bankruptcy

ES_VAT_ON_CASH_RECIPIENT Are you recipient of VAT on Cash transactions? Allowed

values are:

○ 1: Yes (Default)
○ 2: No

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VAT Return - Form 303 PUBLIC 9
 Parameter Explanation of the Parameter

ES_VAT_PRORATA_CNAE_CODE CNAE codes for pro rata VAT. If more than one code is
required, use a semicolon as the separator.

Note the following:

○ To report pro rata VAT in the year-end run in record

30305, you must enter at least one CNAE code in
this parameter. If you do not enter a code, record
30305 is not included in the output.
○ The user enters the pro rata amounts manually in
the data preview for the report output.

ES_VAT_PRORATA_REVOCATION Revocation of the option for the application of the spe­

cial pro rata (article 103 Two 1st LIVA). Allowed values
are:

○ 1: Yes
○ 2: No (Default)

ES_VAT_REDEME Are you in REDEME - Monthly VAT Reimbursement

Schema (Article 30 RIVA)? Allowed values are:

○ 1: Yes
○ 2: No (Default)

ES_VAT_REGISTER_SII_OPTIONAL Have you voluntarily submitted the VAT books/VAT re­

cords through the electronic website of the AEAT during
the year - SII? Allowed values are:

○ 1: Yes
○ 2: No (Default)

ES_VAT_RETURN_IBAN IBAN code

ES_VAT_RETURN_SWIFT_BIC SWIFT/BIC code

ES_VAT_SPECIAL_PRORATA Option for the application of the special pro rata (Article
103 Two 1st LIVA). Allowed values are:

○ 1: Yes
○ 2: No (Default)

2. Assign a tax group version.

In Customizing for Financial Accounting choose General Ledger Accounting Periodic Processing
Report Sales/Purchases Tax Returns Assign Tax Group Version Time-Dependent (view V_T007Z).
Define a tax group version and the starting date. The From Date defines the date from which the
appropriate periodic VAT return can be generated by the system.
3. Define the mapping between VAT codes and the VAT boxes on your periodic VAT return for the tax base
amounts.
In Customizing for Financial Accounting choose General Ledger Accounting Periodic Processing
Report Sales/Purchases Tax Returns Group Tax Base Balances (view V_T007K).

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10 PUBLIC VAT Return - Form 303
 You must enter the combination of all relevant tax codes, account keys (Trs) and credit/debit indicator to
group (GrpNo.). See the table below:

Description Trs Bal. GrpNo.

Input tax 10% VST 28

Input tax 10% VST 40

Acquisition of goods Input ESA 10

tax EU 4%

Acquisition of goods Input ESA 14

tax EU 4%

Acquisition of goods Input ESE 36

tax EU 4%

Acquisition of goods Input ESE 40

tax EU 4%

Output tax 4% MWS 1

Output tax 4% MWS 14

Output tax 4% MWS 80

Output tax 21% + sales MWS 7

equalization tax 5,2%

Output tax 21% + sales MWS 14

equalization tax 5,2%

Output tax 21% + sales MWS 80

equalization tax 5,2%

Output tax 21% + sales ASB 16

equalization tax 5,2%

Output tax 21% + sales ASB 25

equalization tax 5,2%

 Note

GrpNo 80 is a box on the year-end section of the VAT return. If your company needs to fill this part, you
need to include the corresponding box customizing here.

4. Define the mapping between your document types and the VAT boxes on your Form 303 for tax base
amounts.
In Customizing for Financial Accounting choose General Ledger Accounting Periodic Processing
Report Sales/Purchases Tax Returns Assign Base Amount Group Number to Document Type (view
FIVATGENV_T007K).
In this step, you need to define the document types used for corrections (credit/debit memos) and their
corresponding tax base amount boxes on the VAT return. See the following table:

Type Group GrpNo.

Customer credit memo 14

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 Type Group GrpNo.

Customer credit memo 25

Customer debit memo 14

Vendor credit memo 40

According to this configuration, the base amount of a customer invoice with 4% output tax (MWS) will be
reported in box 1 (V_T007K) and the tax amount of a customer credit/debit memo will be reported in box
14 (as there is an entry in V_T007K and in FIVATGENV_T007K for the same Grp.No 14).
Note that in the year-end section, that is, box 80, both the invoice and the credit memo will go to the same
box.

5. Define the mapping between VAT codes and the VAT boxes on your periodic VAT return for the tax
amounts.
In Customizing for Financial Accounting choose General Ledger Accounting Periodic Processing
Report Sales/Purchases Tax Returns Group Tax Balances (view V_T007L).
You must enter the combination of all relevant tax codes, account keys and credit/debit indicator (Trs) to
group (GrpNo). See the following table:

Description Trs Bal. GrpNo.

Input tax 10% VST 29

Input tax 10% VST 41

Acquisition of goods Input ESA 11

tax EU 4%

Acquisition of goods Input ESA 15

tax EU 4%

Acquisition of goods Input ESE 37

tax EU 4%

Acquisition of goods Input ESE 41

tax EU 4%

Output tax 4% MWS 3

Output tax 4% MWS 15

Output tax 21% + sales MWS 9

equalization tax 5,2%

Output tax 21% + sales MWS 15

equalization tax 5,2%

Output tax 21% + sales ASB 18

equalization tax 5,2%

Output tax 21% + sales ASB 26

equalization tax 5,2%

6. Define the mapping between your document types and the VAT boxes on your Form 303 for tax amounts.
In Customizing for Financial Accounting choose General Ledger Accounting Periodic Processing
Report Sales/Purchases Tax Returns Assign Tax Group Number to Document Type (view
FIVATGENV_T007L).

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12 PUBLIC VAT Return - Form 303
 In this step, you need to define the document types used for corrections (credit/debit memos) and their
corresponding tax amount boxes on the VAT return. See the following table:

Type Group GrpNo.

Customer credit memo 15

Customer credit memo 26

Vendor credit memo 41

Vendor debit memo 41

According to this configuration, the tax amount of a vendor invoice with 10% input tax (VST) will be
reported in box 29 (V_T007L) and the tax amount of a vendor credit memo will be reported in box 41 (as
there is an entry in V_T007L and in FIVATGENV_T007L for the same Grp.No 41).

Predefined Reporting Activities

As the Manage Tax Items activity is relevant for the VAT Return - Form 303 report, consider the following:

● Please check if any other setting or configuration shall be completed for using this activity in .

As the Post Tax Payable activity is relevant for the VAT Return - Form 303 report, please check if any other
setting or configuration shall be completed for using this activity in .

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VAT Return - Form 303 PUBLIC 13
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Documentation for SAP Note 3006595
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