The new special one-stop-shop schemes applicable to the supply of services, distance selling of goods and certain domestic supplies

Standard form for filing transaction records

Taxable persons covered by the external regime or the Union regime must keep a record of the operations included in these regimes in the terms provided for in section 1 of article 61 sexiesdecies of the VAT Regulation . For their part, taxable persons covered by the import regime or their intermediary must keep a record of the operations included in this regime with the detail provided for in section 2 of article 61 sexesdecies of the VAT Regulation.

When required to do so, taxable persons or intermediaries must provide the previous records electronically and may use a standardized form whose content and structure conforms to the provisions of Annex IV of the Implementing Regulation ( EU ) 2020/194.