Free tool
Which forms do you have to file?
Select your VAT and income-tax regime and we'll tell you exactly which returns apply to you and when to file them.
Tell us your situation
Select the options that best describe your activity.
Does your activity charge VAT?
Most activities are in the general regime.
How is your income tax assessed?
The vast majority of freelancers are on direct assessment.
Do you have EU clients?
Companies or professionals in other European countries.
Quarterly forms
Quarterly VAT
Quarterly settlement of output VAT (charged to clients) minus input VAT (paid on purchases).
Deadline: April, July, October · January (Q4)
Income-tax instalment
A quarterly advance on the current year's income tax, calculated on the net income of your activity.
Deadline: April, July, October · January (Q4)
Annual forms
Annual VAT summary
A summary of every form 303 you filed during the year. Nothing to pay — it's informational only.
Deadline: January of the following year (by the 30th)
Third-party transactions
Annual return covering transactions with any client or supplier above €3,005.06 in the year.
Applies if you do more than €3,005.06 of business a year with any single client or supplier. Most freelancers have to file it.
Deadline: February of the following year (by the 28th/29th)
Income tax return (annual)
Your annual income tax return. As a freelancer you settle up for the whole year, deducting the instalments you've already paid.
Deadline: April–June of the following year
5 forms identified for your situation.
The most common forms, explained
Most freelancers on the general VAT regime and direct assessment file quarterly (forms 303 and 130) and have three annual obligations (forms 390 and 347, plus the income tax return). That's the baseline; other forms are added depending on your activity.
Form 303 is the VAT settlement: you take the VAT you charged clients and subtract the VAT you paid on your purchases. If the result is positive you pay the difference; if it's negative you have a credit to offset next quarter (or to reclaim at year-end with form 390).
Form 130 is the income-tax instalment: a 20% advance on your cumulative net income for the year, less the payments already made in previous quarters. It's all reconciled when you file your annual return (form 100).
If you have EU clients, form 349 declares those intra-EU transactions separately. It's usually quarterly, but switches to monthly if you exceed €50,000 of intra-EU transactions in the quarter.
Estimates only. This tool gives you an estimate based on the details you enter, but every situation is different and there may be factors it doesn't account for. It isn't a substitute for professional advice.
Contact our experts →Let your forms file themselves
autonomia360 calculates your quarterly and annual returns, and a certified tax advisor files them for you. No more missed deadlines.