How do you declare an online store's VAT with form 303?
Form 303 is the periodic VAT return. For an online store the difficulty is not the form itself, but properly separating domestic sales, intra-Community sales and exports.
Short answer
- Form 303 is filed every quarter and settles the difference between output and input VAT.
- The first three quarters are filed between the 1st and the 20th of the month following the quarter end.
- The fourth quarter is filed in January, together with the annual summary, form 390.
- Intra-Community sales and purchases are additionally reported in form 349.
- VAT declared through OSS in form 369 is not included in form 303.
A store's VAT calendar
Usual filing deadlines
| Period | Form | Deadline |
|---|---|---|
| Q1, Q2 and Q3 | 303 | 1st to 20th of the following month |
| Q4 | 303 + 390 | January |
| Intra-Community | 349 | Same deadline as form 303 |
| One-stop shop | 369 | Quarterly, separate from form 303 |
What to separate before filling it in
- Domestic sales by rate: 21%, 10% and 4% go in different boxes.
- Sales to EU businesses under reverse charge, which also go into form 349.
- Exports outside the EU, exempt and supported by customs evidence.
- Deductible input VAT: platform, payment gateway, shipping, advertising.
Practical example
Example: in the second quarter you invoice €12,000 in domestic sales at 21%, i.e. €2,520 of output VAT. You have borne €400 of input VAT on platform, shipping and advertising. The result of form 303 is a €2,120 payment, filed between 1 and 20 July.
Common mistakes
- Putting other countries' VAT into form 303 when it is already declared in form 369.
- Declaring intra-Community sales in form 303 but forgetting form 349.
- Failing to deduct VAT on the payment gateway or shipping because no invoice was requested.
- Forgetting returns: a refund corrects the output VAT of the period.
How 4shopy helps
- Orders export by quarter with base, rate and tax amount in separate columns.
- Intra-Community sales are flagged with the customer's VAT number.
- Returns and refunds are recorded with their date, not as a loose note.
- Invoicing across the 4b2b ecosystem connects with the store and avoids re-keying data.