What is Form 309?

form 309
In this section, you will find out everything related to Form 309, including its application and validity.

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Form 309, also known as non-periodic settlement, is a non-quarterly document whose function is to settle the VAT that you carry out as a retail business in specific operations.

On the other hand, if you are one of the self-employed who are exempt from submitting Form 303 and you make a purchase within the European Union, you must promptly submit Form 309 to declare that VAT.

Who is required to submit Form 309?

All self-employed persons who do not submit their VAT quarterly using Form 303 are required to submit Form 309 when making European purchases. 

This group of self-employed workers who file Form 309 includes those who are subject to the equivalence surcharge and those who are exempt from VAT.

There are also other cases in which you may have to submit form 309, such as the reverse charge, but here the obligation depends on the circumstances of each particular case. With an example, you will see it more clearly.

An example of a situation that requires the use of this form is when the taxable person, as a reseller, purchases from a mobile provider, which is an operation that does not include VAT on the sale and whose VAT has to be paid by whoever acquires the product. product. 

Note: If the self-employed person is registered with form 303, and uses it to make the quarterly VAT payment, they will not have to present form 309.

The equivalence surcharge and Form 309

The equivalence surcharge is one of the requirements of self-employed workers who present form 309 to the Tax Agency. Therefore, it is important to know that the equivalence surcharge is generally applied in retail trade accounting.

How to recognize if you are a retail trader?

Retail traders are those self-employed who sell products that have not gone through manufacturing, processing or manufacturing processes by themselves or through third parties. Generally, 80% of total sales in the previous year must have been made directly to individuals who are not professionals or businessmen (Final consumers).

How is the equivalence surcharge accounted for?

Being in the equivalence surcharge as a retail trader means the following for you in accounting terms:

  1. You pay the VAT that corresponds to you according to the products you sell and also a surcharge. This surcharge is 5.2% for products with VAT at 21%, 1.4% for products with VAT at 10% or 0.5% for products with VAT at 4%.
  2. You do not have to submit form 303 or annual form 390.
  3. When you make purchases from other European countries, you will have to pay the intra-community VAT and the corresponding surcharge. “That is precisely the function of the form 309”

When to file Form 309?

Form 309, being a non-periodic settlement document, is presented punctually to the Tax Agency only in the quarters in which you have to declare the VAT of a European operation.

Deadline for submitting Form 309

If there is a quarter in which you need to submit Form 309, you must do so within the common filing deadlines for quarterly forms. These deadlines are the following:

  • First quarter: from April 1 to 20.
  • Second quarter: from July 1 to 20.
  • Third quarter: from October 1 to 20.
  • Fourth quarter: from January 1 to January 30, 2024.

Note: This form does not have an annual equivalent, since it is a non-periodic settlement, it is not necessary to make a summary of previous quarters.

Do you need more information about VAT settlements?

At Entre Trámites we offer various services of management, advice, and support in bureaucratic procedures for self-employed, SMEs, and other types of companies. Contact us! Through our contact form, you can leave your details for us to call you, schedule a free consultation, or simply text our WhatsApp.

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