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A travel agency software company has requested guidance on how to complete the boxes in forms 303 and 340. The DGT has stated that the authority to provide information regarding the method of fulfilling formal VAT obligations lies with the State Tax Administration Agency.
Cuestión planteada Cumplimentación de contenido de las casillas del modelo 303 y del modelo 340.
La DGT no es competente para responder sobre la forma de dar cumplimiento a las obligaciones formales del IVA. Corresponde a la Agencia Estatal de Administración Tributaria, a través de sus órganos de gestión, el ejercicio de las actuaciones de información y asistencia en esta materia. Se remite al consultante a la sede electrónica o al teléfono de información tributaria de la AEAT.
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