Tax · Arts. 160-167 LIVA

Form 303 VAT Calculator

Calculate your quarterly VAT return: output minus input. Standard regime.

Quarter

Deadline: April 1–20

Output VAT: sales / income

€

Deductible input VAT: purchases / expenses

€

Credit carried forward from previous quarters (€)

€

If the prior quarter was negative and you chose to carry forward

Indicative calculator for the standard VAT regime. Does not cover: pro-rata, self-supply, capital goods, intra-community transactions (Form 349), equivalence surcharge, flat-rate schemes, or corrections to prior periods.

VAT rates 2026: 21% standard · 10% reduced (hospitality, transport, new housing) · 4% super-reduced (basic food, books, medicines) · 0% exempt (healthcare, education, financial services). Legal and advisory services: 21%.

Frequently asked questions about Form 303

Who must file Form 303?

All businesses and self-employed professionals conducting activities subject to VAT under the standard regime. Those under the flat-rate or equivalence surcharge schemes file different forms (309, 310).

When must Form 303 be filed?

Within the first 20 calendar days of the month following the quarter: Q1 by 20 April, Q2 by 20 July, Q3 by 20 October. Q4 has a special deadline of 30 January of the following year.

What happens if the result is negative?

If input VAT exceeds output VAT, the result is negative. You can carry it forward to the next quarter or, if it is Q4 or you regularly export, request a refund from the tax authority (Art. 115 LIVA). The authority has 6 months to refund; after that, late interest accrues in your favour.

What is the VAT pro-rata rule and does this calculator apply it?

The pro-rata applies when a business carries out both deductible and exempt activities, requiring a deductibility percentage to be calculated. This calculator does not include the pro-rata; if your activity is affected, consult a tax advisor.