Cash accounting: output VAT enters when you are paid
Without a special regime, VAT on an invoice you issue belongs to the quarter of the operation date. With cash accounting turned on, output VAT waits until you mark the invoice paid.
The invoice paid date
In that case, modelo 303 uses the paid date, not the issue date. Invoices that are still unpaid do not enter on their own. The VAT act sets a limit: that VAT accrues at the latest on 31 December of the year after the operation, even if you have not been paid. The app does not bring that accrual forward: if that date arrives and the invoice is still unpaid, review it before you close the return. If cash accounting is off, the operation date applies.
- Invoice marked paid: output VAT enters on that date.
- Unpaid invoice: it stays out of modelo 303.
- Without the regime: the operation date applies.
Expenses do not have a second date
On expenses the app does not keep a separate payment date. It uses the expense date. Do not add another day on the receipt and expect modelo 303 to read it. The form is explained in modelo 303 and modelo 130.
Common questions
Does an unpaid invoice enter modelo 303?
With cash accounting on, it does not enter just because you issued it. It enters when you mark it paid. The law also accrues that VAT at the latest on 31 December of the following year: if that date arrives, do not leave it out without reviewing it. Without that regime, it enters on the operation date.
Does the expense also wait until I pay it?
The app does not store a separate payment date on the expense. It uses the expense date.
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.