Filing of periodic self-assessments. Model 369

In this case, as the company is covered by the external regime of the Union and does not have its headquarters or any permanent establishment in the territory of the Community, it may declare through the Single Window the VAT accrued in France and Portugal and also the VAT accrued in Spain.

Under the Union's external regime, the registered entrepreneur or professional, by definition, cannot be established in any Member State.

In this case, the entrepreneur or professional must register with the Union Regime in one of the Member States in which he or she has a permanent establishment.