VAT Self-Assessment
The most important quarterly form for most freelancers: you settle the VAT you charged clients minus the VAT you paid on your expenses. If the difference is positive, you pay. If negative, you carry it forward or request a refund.
All self-employed workers and companies engaged in VAT-liable economic activities must file Modelo 303 each quarter.
Exempt and not required to file:
- Freelancers under the equivalence surcharge regime (small retail traders).
- Professionals whose services are VAT-exempt under Article 20 of the VAT Act: doctors, dentists, psychologists, teachers, insurance services, financial transactions.
- Freelancers on the simplified VAT regime (agricultural, livestock and certain module activities).
The logic of Modelo 303 is straightforward:
If the result is negative (more input VAT than output VAT), you can carry it forward to future quarters or — only in Q4 — request a refund.
| Type | Rate | Applies to |
|---|---|---|
| Standard | 21 % | Most goods and services |
| Reduced | 10 % | Non-basic food, hospitality, passenger transport, rehabilitation |
| Super-reduced | 4 % | Basic food, books, medicines, prosthetics |
| Exempt | 0 % | Education, healthcare, insurance, financial transactions (Art. 20 VAT Act) |
To deduct VAT on an expense it must meet three conditions: linked to your activity, backed by a full invoice (with your NIF), and properly recorded. Some examples:
If you sell to EU clients with an intra-EU VAT number or export outside the EU, these transactions go in Modelo 303 at 0 % but with the base declared:
- Sales to EU businesses (intra-Community supplies): VAT-exempt, declared in non-taxable/exempt boxes and also in Modelo 349.
- Exports outside the EU: exempt, declared in the relevant boxes of the 303.
- Purchases from EU businesses (reverse charge): you must self-assess the VAT and may deduct it in the same form.
Autónomo Simple automatically prepares data for your Modelo 303:
- Each income invoice includes the taxable base and output VAT, categorised by rate (21 %, 10 %, 4 %).
- Each logged expense with an invoice includes deductible input VAT.
- The Taxes → File VAT section shows the quarterly summary ready to copy into the AEAT form.
- You can export the report as CSV to attach as a supporting document.