A client’s cash accounting
On cash accounting, output VAT enters modelo 303 when the invoice is marked paid. The law still accrues it at the latest on 31 December of the following year even if it stays unpaid. The app does not bring that date forward. Expenses use the expense date.
It enters when you mark it paid
While the invoice is unpaid, that output VAT does not enter modelo 303 through payment. When you mark it paid, it does. Do not change the payment date to move the quarter.
- It enters modelo 303 when marked paid.
- At the latest, 31 December of the following year.
- The app does not bring that date forward.
The expense follows its own date
That client’s expenses do not wait for payment of the issued invoice: they use the expense date. Do not mix the two rules. Modelo 303 is in modelos 303 and 130.
Common questions
When does VAT on a cash-accounting invoice enter?
When you mark it paid. If it stays unpaid, the law accrues it at the latest on 31 December of the following year. The app does not bring that date forward.
Do expenses follow the same payment date?
No. Expenses use the expense date. Not the payment date of the issued invoice.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.