Model 800

The normal corporate-income-tax form for taxable persons with total revenue above €600,000, subject to any special regime.

It contains the annual settlement under the normal regime. For revenue up to €600,000, the simplified return uses the 850 series according to the applicable assessment method.

An example

A company above €600,000 in revenue and outside a special regime checks whether it must file Form 800.

The typical mistake

Assuming every company files Form 800: the correct form depends on revenue and the applicable regime.

How it appears in AndCompta

AndCompta does not yet prepare this form. It does prepare the underlying books: the year's result, balance sheet, and drill-down detail to each source document.

Where we explain it in depth

Related terms

This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.

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