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BOE-A-2026-1761 ·26 January 2026 ·orden Medium impact
Tax

Companies with self-filing obligation: 30 days to adopt new annual IVA summary form 390

Royal Decree HAC/27/2026 replaces Annex I of Royal Decree EHA/3111/2009 regulating IVA annual summary form 390 with updated technical specifications. Affected taxpayers must update their submission processes from the date of entry into force. The new version establishes updated technical specifications for maintaining IVA registers via the Tax Agency's electronic portal (art. 2).

In 3 key points

  1. The annexes I of orders EHA/3111/2009, EHA/3786/2008 and EHA/3434/2007 are replaced by new digital models (art. 2)
  2. Three-month period to adapt VAT registers to the electronic platform (art. 4)
  3. Fines of up to €1,500 for non-compliance with the update (art. 4)

How it affects those involved

VAT-registered businesses must migrate to new digital registration models on the electronic platform within three months of entry into force. Non-compliance may result in fines of up to €1,500. Tax authorities' functions remain unchanged, only the digital formats are updated.

Lifecycle

2026-01-26PublishedPublished in the BOE
2026-02-26Into forceComes into force (disposiciones finales)
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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