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Form 368. VAT return for the special procedures for telecommunications, broadcasting or television or electronic services.

Service provisions from the identified Member State (Spain)

For each Member State of consumption in which service provisions included 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.

you cannot include telecommunications, broadcasting and television or electronic services provided in the territory of application of the tax in this section. These service provisions are subject to the general regime of the Tax.

Nor can you include telecommunications, broadcasting and television or electronic services provided in a Member State where you have a Permanent Establishment in this section. These operations will be included in the national VAT declarations of the aforementioned Permanent Establishment.