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BOE-A-2026-1761 ·26 January 2026 ·Royal Decree Medium impact
Tax

Companies required to self-assess: 30 days to adopt new Form 390 annual summary return

Order HAC/27/2026 replaces Annex I of Order EHA/3111/2009, which regulates the Form 390 annual VAT summary return, with a new model featuring updated technical specifications. This change affects taxpayers required to submit this annual return, obliging them to adapt their filing processes from the effective date. The new version establishes updated technical specifications for maintaining VAT registration books via the State Tax Administration Agency's electronic office (Art. 2).

In 2 key points

  1. Annex I of Order EHA/3111/2009 is replaced by a new model for the annual VAT summary return (art. 2)
  2. Taxpayers must adopt the new Form 390 within 30 days of its entry into force (art. 3)

How it affects those involved

Taxpayers submitting the annual VAT summary return must update their filing systems to comply with the new version of Form 390. Companies that fail to adopt the new format may face rejected filings or fines for non-compliance. Tax advisors must review their procedures to ensure clients use the new model and meet the technical specifications established on the electronic office. Tax authorities may see a reduction in errors caused by manual or inadequate processes.

Lifecycle

2026-01-26PublishedPublished in the BOE
2026-01-27Into forceComes into force (fecha_vigencia (indice oficial del BOE))
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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