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

No. They are optional regimes.

All entrepreneurs or professionals who wish to opt for the one-stop shop in Spain must submit Form 035 request registration in the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers or who carry out distance sales of goods or certain national deliveries of goods.

Entrepreneurs or professionals who were already registered in Spain under the mini One-Stop-Shop (MOSS) VAT system will be automatically registered by the Tax Agency under the new specific special system (OSS).

To amend or add to the data, Form 035 - amendment form - must be submitted to the Tax Agency AS OF 1 JULY 2021.

If you do not wish to apply the new regime, you must submit Form 034 of cessation to the State Tax Administration Agency before June 16, 2021.

Any business or professional who carries out operations that may be covered by any of the one-stop shop regimes may request registration at any time by electronically submitting Form 035 .

Those who are not already registered in the Mini Ventanilla Única (MOSS) and wish to register in the Ventanilla Única (OSS) with effect from the start of the regime scheduled for July 1, 2021, may submit the registration form 035 during the second quarter of 2021.

To benefit from several of the aforementioned special regimes, the entrepreneur or professional must submit a form 035 for each of the regimes in which he or she wishes to register in Spain.

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 make use of them must file Form 035 on the Tax Agency’s e-Office.

To submit Form 035 you must have:

1. Tax Identification Number.

   In the case of foreign employers or professionals not established in Spain who wish to register in the import regime through an intermediary, in the absence of a tax identification number, they must have an individual identification code assigned.

2. A qualified electronic certificate issued in accordance with the conditions established by Law 6/2020, of November 11. In the event that the entrepreneur or professional is a natural person acting on his or her own behalf, the submission may also be made using the Cl@ve system, regulated in Order PRE/1838/2014.

When the electronic submission is made by representatives or by duly authorized social collaborators, they must have their electronic certificate.

In the case of entrepreneurs or professionals who wish to benefit from the import regime through an intermediary, form 035 must be submitted by the intermediary and it is he or she who must have his or her electronic certificate.

Regime outside the Union and Regime of the Union:

As a general rule, the special regime will begin to apply from the first day of the quarter following the one in which the entrepreneur or professional submits to the State Tax Administration Agency the declaration of commencement of his or her operations included in one of these two special regimes of the Single Window.

However, the regime will apply from the date on which operations begin, provided that the entrepreneur or professional submits the start-up declaration (035) no later than the tenth day of the month following the date of commencement of operations and it is recorded in the section “Communication of prior operations” of said declaration.

Import regime:

The special regime will begin to apply from the day on which the entrepreneur or professional, or where applicable, the intermediary acting on their behalf, has been assigned the operator number for the purposes of the import regime (NIOSS), which begins with the letters IM.

In the event that registration in the requested regime is accepted, the agreement, which will be communicated electronically, will indicate:

1. The operator number for the purposes of the non-Union regime (NEUOSS), if registration in this regime is agreed;

2. The operator number for the purposes of the import regime (NIOSS), if registration in this regime is agreed;

In the event of agreeing to register under the Union regime, the operator number for the purposes of said regime will be the tax identification number (NIF) already assigned by the State Tax Administration Agency to the business owner or professional.

The operator number for the purposes of the non-Union regime (NEUOSS) may only be used for the purposes of applying that regime. It cannot be used for any other relationship with tax implications.

The operator number for the purposes of the import regime (NIOSS) may only be used for the purposes of applying said regime. This number must be provided to the customs authorities in the customs import declaration in order to release the goods for free circulation in the EU under the VAT exemption.

An electronic interface that is considered a taxable person for supplies of goods carried out within the Community by entrepreneurs not established in the EU, and that is registered in Spain in the Union regime, will declare all operations subject to the regime with its NIF, regardless of the number of underlying suppliers to whom it facilitates such deliveries of goods to customers in the EU.

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

The entrepreneur or professional is legally obliged to inform the Member State of identification of any change in the registration information, at the latest on the tenth day of the month following the change.

It is possible to modify some details of the registration information, such as postal addresses, email addresses, contact details, bank account, list of permanent establishments, list of VAT identification numbers in other Member States, etc

Modification of registration information data will be done by submitting modification form 035.

Yes. Business owners or professionals may stop using the one-stop shop system in which they are registered by electronically submitting the declaration of cessation using form 035, which must be completed:

• at least fifteen days before the end of the calendar quarter prior to the one in which the entrepreneur or professional intends to stop using the regime, if he/she is registered in the Regime outside the Union or Regime of the Union.

• at least fifteen days before the end of the calendar month prior to the one in which the business or professional intends to stop using the regime, if he/she is registered in the Import Regime.

Yes. To do so, you must request it.

However, a quarantine period must have elapsed in order to be able to benefit from any of the schemes in any Member State again if the entrepreneur or professional was excluded for systematically failing to comply with the rules of the scheme. In this case, you will not be able to benefit from any of the schemes again for two years from the effective date of the exclusion.

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

• When it is verified that the businessman or professional has stopped carrying out his activities under the regime in question. This circumstance is considered to occur when the person has not carried out any activities under the regime for two years;

• When you systematically fail to comply with the rules of the regime.