The model 340, which is one of those with the entry into force of the new Plan General Accountant, has suffered some variations. To respond to the major doubts, and given that approximates the period of the first declaration of the VAT, has published a guide to frequently asked questions.

The questions that are answered in the guide include aspects as diverse as deadlines, complementary statements, registration of operations not subject to VAT, etc.

1. What is the period of declaration of the model 340?

It is monthly or quarterly, according to the liquidation period of VAT or IGIC either monthly or quarterly, respectively. In 2009, the period of declaration will be monthly.

2. In what cases must submit a complementary statement?

When you wish to include new data not declared or modify part the content of the declaration submitted in advance, that is, in the following assumptions:

1. Add new records
2. Modify records already declared
3. Deleting records already declared

3. What form it should submit a complementary statement?

If you want to add new records, should a new declaration by electronic means identifying the original declaration through its number of proof.

If you want to modify some record, must be accessible to consultation service and modification of informative declarations in the Virtual Office of the AEAT. Once completed and submitted the amendment, the system released an electronic code.

If you wish to eliminate records already declared, the forced tax should be directed to the office of the AEAT that corresponds by secondment or fiscal address. May do so through the Register Telemático of the AEAT.

If you wish to conduct several of the operations described simultaneously (add and/or modify and/or deleting records), should be used regardless the mechanisms provided for each of the options.

4. In what cases must submit a declaration substitute?

When you want replace entirely on its contents the initial declaration. It is an option that provides the required tax when it considers that the high number of changes a short while ago operational the option of filing a complementary statement.

5. How should join the operations not subject to VAT and the subject but exempt? How?

If you. Exist obligation to issue an invoice, (articles 2 and 3 RD1496/2003, which regulates the obligations of billing) it must register. In the case of operations not subject or free, shall be entered tax rate “0″ and tax “0″

6. When should be completed the field “country Code”?

When the direction of declared corresponds with a non-eu country, or in the case of an eu country where the declared not available Number of intra-Community Operator (as with some consumers community end). If you mark the keys 1 or 2 (NIF or NOI) of the field “Key of identification number in the country of residence”, this field is not compulsory.

7. When should be completed the field “Tax Identification number in the country of residence”?

When the declared not available NIF assigned in Spain. Occurs among others, in the course of suppliers or foreign clients.

8. What is compulsory to use the key “C. – Invoice with several seats” to visit an invoice issued or received to include several tax rates?

No. Can be settled the annotation of the same invoice in several seats correlative and independent.

9. How is recorded an invoice amendment?

You can join the amount of the correction with the sign that appropriate. You can also join the invoice, as is after the rectification, while the latter case, must be recorded in addition, the initial invoice with an opposite.

10. What Is binding visit the identification of the invoice corrected?

It is not binding.