Service provisions from permanent establishments located in Member States other than Spain

You must provide the Country Code in which the establishment is located for each Permanent Establishment, as well as the VAT ID No./Other ID codes that have been attributed in relation thereto.

For each Permanent Establishment and for each Member State of consumption in which service provisions indicated in this regime have been performed, the following details must be provided:

Country code of the Member State of Consumption, the VAT Rate of the Member State of Consumption and the Gross tax base in euros.

In this section, you cannot include telecommunications, broadcasting and television or electronic services provided in a Member State where the businesspersons or professionals have the headquarters of their economic activity or a permanent establishment. These operations will be included in the national VAT declarations of the corresponding States of consumption.