Modelo 303 with no activity: how to file it when you haven't invoiced
There are quarters when not a single invoice comes in. A bad month that drags on, a lull between projects, the start of an activity where you still haven’t closed your first client. And when the day comes to file your modelo 303 (the quarterly VAT return), the question is unavoidable: if I haven’t invoiced anything, do I still have to file it?
The short answer: yes. As long as you’re registered in the census of economic activities (modelo 036 or 037), the obligation to file the modelo 303 exists every quarter, with or without income.