Tax Agency: Filing of periodic self-assessments. Model 369

These are deliveries of goods that have been dispatched or transported by the seller, directly or indirectly, or on its behalf, from a Member State other than that of arrival of the dispatch or transport to the customer, when the following conditions are met:

That the recipients of the aforementioned deliveries are:
1. Persons who do not have the status of passive subject.
2. Taxpayers under the special regime for agriculture, livestock and fishing, with respect to goods destined for the development of the activity subject to this regime.
3. Taxpayers that only carry out transactions that are not eligible for full or partial tax deductions.
4. Legal entities that do not act as businessmen or professionals included in article 151 of the VAT Directive (diplomatic relations, international organizations, NATO , etc..).
That the goods subject to said deliveries are goods other than those indicated below:
1. New means of transport, defined in article 13.2 of the VAT Law .
2. Goods subject to installation or assembly referred to in article 68.Two.2 of the VAT Law .

No. In that case, the taxable person must include the VAT accrued for those services in the VAT declaration that he presents under the general regime, together with with the VAT corresponding to the rest of the operations taxed in that State.

And this, in the case of a permanent establishment, regardless of whether or not it has intervened in the provision of services.

Yes. Under the Union regime, all services provided under the regime must be declared, both by the headquarters and by any of the permanent establishments it has in any State of the EU .

However, they will only be included in the special regime if such services are located and taxed in a Member State in which the company is not established. That is, if the services provided are located in a Member State where a permanent establishment of the company is located, the VAT corresponding to them will be included in the national self-assessment of VAT of the permanent establishment, and not in the declaration of the special regime of the Union.

Firstly, this company must be registered in Spain as its Member State of identification.

The company must include the VAT accrued for the services provided to final consumers domiciled in Spain in the national VAT declaration that must be submitted to the Agency. Tax, along with the rest of the operations carried out (form 303 in general).

It will declare under the Union regime the VAT accrued in France and Portugal. And, as they are covered by the regime, they will do so electronically through the electronic portal of the Tax Agency, using form 369, without the need to identify themselves in these States.

In this case, the Spanish company covered by the Union regime must declare in form 369 the VAT accrued corresponding to:

Services provided from its headquarters to end consumers in Germany, France and Portugal.
Services provided from its permanent establishment in Romania to end consumers domiciled in the Czech Republic and Bulgaria.

You will not be able to declare under the special regime the services provided to Spanish final consumers (previous answer) or the services provided by the permanent establishment in Romania to Romanian final consumers. In order to declare those services, the company will have to do so through the national tax return that the permanent establishment must present in Romania.

Yes. You can declare these deliveries made from Belgium to customers in Spain through the Union regime, since they are intra-community distance sales of goods.

If you choose to register under this scheme, you must do so in Spain.

Although Spain is the Member State of identification, since the deliveries are located there, Spain is also the Member State of consumption, and these deliveries must be included in the single window declaration (M369), and not in the general declaration of the VAT Spanish (M303).

Intra-Community distance sales of goods that occur in the Netherlands and Belgium must be included in your declaration for the Union regime submitted in Spain (your Member State of identification).

However, you cannot deduct the VAT input in France through this declaration, which only includes amounts of output VAT , not the input VAT .

If you have stock in France, you will normally be required to register for VAT in France and will be able to deduct the French input VAT by filing the VAT ordinary. If you are not required to register for VAT in France, you may request a refund of VAT incurred in France under Directive 2008/ 9/EC.

As regards the deliveries included in letter a), i.e. own goods to customers in Italy, there are no changes. You will still have to apply the Italian VAT rules, include such deliveries in the Italian VAT return and pay the VAT to the tax administration of said country.

As for deliveries included in letter b), i.e. distance sales of own goods, the VAT of the Member States to which the goods are dispatched/transported applies . This means that you must charge your customer the correct VAT rate of the Member State to which the goods have already been dispatched/transported when you sell them. When declaring and paying VAT , you have two options:

register in each of the Member States to which your goods are dispatched/transported (France, Spain and Portugal) and declare and pay the VAT due on the declaration National VAT of the relevant Member State; or
register under the Union scheme. This is a simple online registration through the Italy VAT one-stop shop portal (where you are established), which you can use for all your intra-community distance sales of goods and services. all provision of services to clients in other Member States of the Union (where applicable). After this registration, you will be able to declare and pay the VAT due for distance sales of goods made in France, Spain and Portugal through the one-stop shop portal in Italy.

Regarding the deliveries included in letter c) made by Italian suppliers that you provide, you are not considered a supplier and the responsibility for VAT continues to fall on said suppliers. However, you are required to keep records of such transactions.

Finally, with regard to the deliveries included in letter d), you are considered the supplier and will have to declare the VAT due in Italy, France, Spain and Austria as follows: mode:

If you have not opted for the Union regime with regard to your distance sales of goods included in letter b), you must declare the deliveries made to Italian customers in the VAT declaration Italian, those made in France and Spain in their corresponding national VAT declarations and, in addition, register in Austria to declare and pay the VAT owed over there;
if you have chosen to apply the Union regime to your own distance sales of goods covered by point b), the VAT corresponding to all deliveries made under point d) , including those made to Italian clients, will be declared and paid through the single window portal in Italy.

Filing of periodic self-assessments. Model 369

Regime of the Union

What is meant by intra-Community distance sales of goods?

Can the Union regime be used to declare services provided in a State where the taxable person has the headquarters of his economic activity or a permanent establishment?

Are services provided by permanent establishments that a company has in different states of the EU included in the Union regime?

A company covered by the Union Regime with headquarters in the territory of application of the Spanish tax provides services covered by the regime to final consumers domiciled in Spain, France and Portugal. If you opt for the One-Stop Shop, what services will be included in the scheme?

I am a company based in Spain with no permanent establishments in other EU countries. I deliver goods from a warehouse in Belgium to customers in Spain. Can I register at the One-Stop Shop? In which country do I have to register?