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

When the businessman or professional who delivers imported goods of low value is not ## established in the Community or in a third country with which the EU has concluded a mutual assistance agreement on VAT, you must appoint an intermediary established in the Community in order to use the import regime.

As an exception to the above, entrepreneurs or professionals who have the headquarters of their economic activity in the Canary Islands, Ceuta or Melilla and who do not have any permanent establishment in the territory of the Community may register in Spain under the import regime without designating an intermediary.

In any other case, you may also voluntarily act through an intermediary.

It will not be possible to appoint more than one intermediary at a time.

The intermediary is that person established in Community who is designated by the entrepreneur or professional who makes distance sales of goods imported from a third country or territory and who, in the name and on behalf of the latter, is obliged to comply with the material and formal obligations derived from the import regime and is the holder of the legal-tax relations derived from it.

The intermediary is therefore required to submit form 035 to declare the start, modification or termination of those entrepreneurs or professionals on whose behalf he acts.

You are also required to submit monthly VAT declarations in the import regime and pay the VAT corresponding to them. He/she is also obliged to provide records for the regime if they are requested by the tax authorities.

In order to act as an intermediary for the purposes of the import regime, the interested party must be registered as such in the import regime.

The person or entity that intends to act as an intermediary in the import regime in Spain must be a businessman or professional established in the territory of application of the Spanish tax and meet the other requirements established in article 61 septiesdecies of Royal Decree 1624/1992, of December 29, which approves the Regulations of the Value Added Tax.

Compliance with these requirements shall be presumed when the operator has the status of Authorised Economic Operator in accordance with the Union Customs Code and its implementing provisions.

The first thing the interested party must do is register as an intermediary in Spain. For this purpose, the application for registration as an intermediary must be submitted using Form 035.

Until the new special procedures are incorporated into the Economic Agreement with the Autonomous Community of the Basque Country and the Economic Agreement with the Autonomous Community of Navarre, all entrepreneurs or professionals wishing to register as intermediaries in Spain must submit the application for registration as intermediaries using Form 035 on the Tax Agency’s e-Office.

This form shall declare compliance with the requirements established in article 61 septiesdecies of Royal Decree 1624/1992, of December 29, approving the Value Added Tax Regulations.

With the registration agreement, you will be assigned an identification number as an intermediary in the import regime (NIOSSIn), which you will need to later request registration in the regime of the businessmen or professionals on whose behalf you act.

You may begin to apply for registration of such entrepreneurs or professionals in the scheme from the day on which you are assigned this intermediary identification number (NIOSSIn). To do so, you must submit a registration form 035 for each business owner or professional on whose behalf you will be acting.

With the registration agreement of each entrepreneur or professional, the intermediary will be assigned an operator number for the purposes of the import regime (NIOSS), which will be needed to comply with the material and formal obligations derived from the regime on behalf of that specific entrepreneur or professional.

In this way, the intermediary will have a single identification number as an intermediary, and as many operator numbers for the purposes of the import regime as there are businessmen or professionals on whose behalf he acts.

Prior to submitting Form 035 for the registration of a specific business, the intermediary must request an individual identification code for that business.

The application for this code shall be made through the electronic office of the State Tax Administration Agency, using the intermediary's electronic certificate. This application must include data that allows for the unique identification of the business owner or professional.

Once the individual identification code has been assigned, the intermediary will electronically submit form 035 to request registration in the scheme of the businessperson or professional to whom the obtained code corresponds.

The intermediary will start to apply the special regime on behalf of a specific entrepreneur or professional from the day on which the operator number for the purposes of the import regime (NIOSS) corresponding to that entrepreneur or professional has been assigned to him.

No. The Member State of identification will be the one corresponding to the designated intermediary:

• Intermediaries that have the headquarters of their economic activity in the territory of application of the Spanish Tax must necessarily, in the event of opting for the Single Window, choose Spain as their Member State of identification.

• Intermediaries that have the headquarters of their economic activity outside the Community and that have a permanent establishment in the territory of application of the Spanish Tax, must choose Spain as their State of Identification if they only have that permanent establishment in the entire territory of the Community.

  If they have other permanent establishments in other States, they may choose as their State of identification Spain or any of the Member States in which they have a permanent establishment.

• Intermediaries whose headquarters or sole permanent establishment is located in the territory of application of Spanish tax cannot have as their State of identification another State of the European Union other than Spain.

• Intermediaries based outside the Community who have chosen Spain as their State of Identification, if they have other permanent establishments, may change their State of Identification after two years from the year following their initial registration in the Single Window.

  To do this, the intermediary must submit a form 035 requesting cessation due to change of Member State of identification, and indicating its identification number for VAT purposes in the new State of identification.

The termination of the intermediary will result in the automatic withdrawal from the import regime of the businessmen or professionals on whose behalf he acts. If you wish to continue acting on your own in the new State of identification, you must request registration for each of them in said State.

No. The Member State of identification in the case of operating through an intermediary will be the one corresponding to the designated intermediary. Therefore, in this case, a Form 035 cannot be submitted to change the Member State of identification of a specific entrepreneur or professional.

For its own census procedures, it will only use the identification number as an intermediary in the import regime (NIOSSIn).

For transactions on behalf of business owners or professionals, both the identification number as an intermediary in the import regime (NIOSSIn) and the operator number for the purposes of the corresponding import regime (NIOSS) will be used.

In particular:

Upon approval of the declaration of registration as an intermediary, you will be notified electronically of the identification number as an intermediary in the import regime (NIOSSIn).

This intermediary identification number must be used to submit form 035 for modification of the census data of the intermediary itself or for its termination.

In turn, this number must be used to submit the 035 registration, modification and termination of business owners or professionals who carry out distance sales of imported goods on whose behalf they act.

To submit the census form 035 for modification or cessation on behalf of the entrepreneur or professional, as well as the monthly declarations through form 369, the intermediary must use the operator number for the purposes of the import regime that has been assigned to him with respect to the entrepreneur or professional to whom the declaration refers (NIOSS). And your own intermediary identification number (NIOSSIn) will also be recorded.

An electronic interface that is considered a taxable person for supplies of imported goods of low value that is registered in the import regime will have a single operator number for the purposes of the import regime (NIOSS), regardless of the number of underlying suppliers to whom it provides such distance sales of imported goods of low value to customers in the EU.

If the interface decides to act through an intermediary, the latter will be subject to the formal and material obligations arising from the import regime, as is the case with any other business or professional.

Yes, a change of intermediary involves the assignment of a new IOSS VAT identification number for the taxable person concerned. The change works like this:

If an intermediary wants to stop acting on behalf of a specific entrepreneur or professional, they must submit a form 035 for the termination of that entrepreneur or professional, specifying as the reason for the termination “The intermediary stops acting on behalf of the declarant.”

The termination agreement will take effect on the 1st day of the month following the adoption of the agreement.

The entrepreneur or professional may designate another intermediary. If the new intermediary is also identified as such in Spain, they must submit a registration form 035 on behalf of the taxpayer. In the registration agreement, the new intermediary will be assigned an identification number for the purposes of the regime on behalf of the taxpayer (NIOSS) different from the one assigned to the previous intermediary for that same taxpayer.

Please note that in this form 035, the previous identification numbers for VAT purposes of the IOSS (NIOSS) must be incorporated in the corresponding section.

A new IOSS VAT identification number (NIOSS) is also assigned in case the intermediary remains the same but changes Member State of identification.

Yes. The intermediary acting on behalf of a business that wants to stop applying the import regime must electronically submit the declaration of cessation of that business through form 035, specifying “voluntary” as the reason.

This declaration must be made by the intermediary at least fifteen days before the end of the calendar month prior to the month in which the businessperson or professional intends to stop using the regime.

Yes. The intermediary for the purposes of the import regime may cease to act as such at any time. To do so, you must electronically submit the declaration of cessation as an intermediary using form 035, specifying the reason as “Stop acting as an intermediary”.

This declaration must be made at least fifteen days before the end of the calendar month prior to the month in which the intermediary intends to cease acting as such in the import regime.

Yes. The Member State of identification may exclude you from the scheme, among other things, in the following cases:

• When it has stopped carrying out its activities subject to the special regime. It is considered that such activities have ceased when it has not carried out operations under the regime for 2 years;
• When you no longer meet the conditions to be in the regime. In particular, the entrepreneur is deemed to cease to comply with the conditions when the intermediary representing him ceases to act as such.

Yes. The Member State of identification may automatically exclude an intermediary from the import procedure, among other things, in the following cases:

• When it is verified that the intermediary has ceased to act as such for two calendar quarters;
• When it ceases to meet the requirements necessary to act as an intermediary;
• When you systematically fail to comply with the rules of the regime.

Yes. To do so, you must request it.

However, a quarantine period must have elapsed in order to be able to act as an intermediary again in any Member State where he was excluded for breaching the rules of the regime. In this case, you will not be able to apply again for two years after the month during which you were excluded.

The withdrawal or exclusion of an intermediary will automatically result in the exclusion of any business or professional covered by the import regime who operate through that intermediary.

The business or professional may register again in the import regime either directly in his/her case, or through another intermediary.

If the intermediary was excluded for repeatedly failing to comply with the rules of the regime, the business or professional may re-register in the Import Regime without any quarantine period.