Below you will find a summary of what, who, how and when this measure affects, which adapts the change that came into effect on July 1 for the single-window system.
What does it affect?
Regarding the modification of model 390 (2021) due to the introduction of the single window regime.
To the adaptation of the volume of operations.
Who does it affect?
To all taxpayers who are required to submit Form 390 (2021).
How does it affect? Changes following the approval of the Single Window Regime:
The following boxes are created in trading volume:
112 “OSS. Operations not subject to localization rules under the OSS.”
113 “OSS. Operations subject to and covered by the OSS.”
Adaptation of the trading volume section:
The following boxes are created:
111 “Operations not subject to localization rules (except those included in box 112).
109 “Special regime operations for used goods, works of art, antiques and collector's items”.
110 “Special regime operations for travel agencies”.
The following boxes are removed:
89 “Other non-taxable operations”
The accumulation of TT 13 and 65 must be accumulated in the new box 111 “Operations not subject to localization rules (except those included in box 112”.
90 “Deliveries of goods subject to installation or assembly in other Member States”.
Operations that were declared manually in this box will now be college and universities email list declared in the new box 111 “Operations not subject to localization rules (except those included in box 112”.
Operations under general regime:
The box number is changed from number 82 to 108.
The literal of the current box 82 is modified to become 108 with the following description:
108 “Operations under the general regime, except special regimes (REBU/Travel agencies/RECC).
The literal of the current box 88 is modified, which becomes:
88 “Operations subject to reversal of the taxable person”.
Calculation of box 95 “Total trading volume”:
The value of the operations subject to RECC that have been accumulated in box 101 (in which invoices issued with RECC are accumulated regardless of whether or not they have been collected) will be taken into account.
Adaptation of annex of model 390:
For the special regime for travel agencies, the following boxes are removed:
13 – “Operation by operation” – “Volume of operations” modality.
16 – “Global Form” – “Volume of Operations” Mode
17 – “Global Form” Modality – “Acquisitions for the benefit of the traveler”.
18 – “Global Form” – “Taxable Base” Modality
When does it affect?
Effective the day after its publication, 12/18/2021
Applicable to 2021 annual summaries to be submitted from 01/01/2022.
In summary, the new model 390 , annual VAT summary , is approved to present the operations carried out during the 2021 financial year.
