Form 303 Calculator Quarterly VAT Return

Calculate your quarterly VAT return instantly. Enter your sales and expenses, the calculator tells you how much to pay the tax authorities or offset. Free, no registration required, updated for 2026.

Select the quarter you are filing

Output VAT (collected)

VAT you collected from customers on your sales invoices

Tax base of your invoices with standard VAT

Tax base of your invoices with reduced VAT

Tax base of your invoices with super-reduced VAT

Input VAT (paid)

VAT you paid on your deductible expense invoices

Tax base of your expenses with standard VAT

Tax base of your expenses with reduced VAT

Tax base of your expenses with super-reduced VAT

Equipment, machinery or other assets (21% VAT)

Compensation from previous periods

Negative balance from previous quarters to offset

Form 303 Result

Enter your sales or expenses to calculate Form 303

How to calculate your Form 303

Form 303 is the quarterly VAT self-assessment. Follow these steps to calculate it:

1

Sum your sales by VAT rate

Group the tax bases of your issued invoices by VAT rate: 21%, 10%, or 4%.

2

Sum your deductible expenses

Group the bases of your expense invoices. Only include expenses related to your economic activity.

3

Add investment goods

If you purchased equipment or machinery, add the input VAT as an additional deduction.

4

Apply previous compensation

If you have negative balances from previous quarters, you can offset them to reduce what you pay.

Key concepts of Form 303

Understanding these concepts is essential for correctly filing your VAT return:

Output VAT

This is the VAT you charge customers on sales invoices. It corresponds to boxes 01-09 of the form.

Deductible Input VAT

This is the VAT you pay on business expenses. It's only deductible if the invoice is in your name and linked to your business.

Settlement Result

Output VAT - Input VAT = Result. If positive, you pay. If negative, you offset or request a refund.

Compensation

If a quarter results in negative, you can carry forward that balance to reduce what you pay in subsequent quarters.

2026 Filing Deadlines

Form 303 is filed quarterly. These are the deadlines for 2026:

Q1 (January - March)
April 1-20, 2026
Q2 (April - June)
July 1-20, 2026
Q3 (July - September)
October 1-20, 2026
Q4 (October - December)
January 1-30, 2027

Why use our Form 303 calculator?

  • Instant calculation of output and input VAT
  • Support for all three VAT rates: 21%, 10%, and 4%
  • Includes investment goods and compensation
  • Tells you if the result is to pay or offset
  • Detailed breakdown by operation type
  • Free, no registration required, updated for 2026

Frequently asked questions about Form 303

Other calculators you might find useful