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VAT Reporting: Form Changes in IT, ES, HU, HR

Italy

The Italian Authorities published Italian Annual Return – IVA 2023 – to be used for reporting period: year 2022.

Spain

At the end of 2022 and in the beginning of January 2023 a number of changes relating to SII  Suministro Inmediato de Información were introduced.

Spain

Periodic Return Modelo 303 – Modelo 322 (VAT Groups’ Return) – further technical specifications changes – reporting period starting from 1 January 2023.

Hungary

Periodic Return ÁFA BEVALLÁS 2365A – Control List – 2365M – 2023 forms version published.

Croatia

Periodic return – VIES – Control Lists U-RA, I-RA – PPO – VAT refund form – form versions for reporting periods starting 1 Jan 2023 – xml, xsd schemas.

Source: taxbackinternational.com

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