A proforma previews the amount and stays out of modelo 303
A proforma shows how the charge would look. It does not number the operation and it does not add to modelo 303.
A preview of the figures, not the tax document
With a proforma the customer sees the base, VAT, and total before you issue. Those figures orient them. They do not turn the page into the invoice the invoicing rules require, and they do not mean the quarter has already declared it. If the work is done, you issue the invoice separately.
The proforma stays out of modelo 303
Factura Fácil lets you issue the proforma, on the web or on a phone, with the customer and the lines you will recognise later. That document does not enter the modelo 303 calculation. The quarter’s VAT comes from invoices. When you issue the real one, the breakdown it should carry is in how to issue an autónomo invoice.
Common questions
Can I send the proforma to the customer?
Yes. It tells them the amount. It does not work as their invoice, and you do not declare it on modelo 303.
If the proforma shows VAT, is that VAT already in the quarter?
No. VAT written on the proforma is not added to modelo 303. It enters when the invoice exists.
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.