Form 368. VAT return for the special procedures for telecommunications, broadcasting or television or electronic services.
General Details
Denomination
Form 368. VAT return for the special procedures for telecommunications, broadcasting or television or electronic services.
Procedure type
Taxation
Subject
Taxes
Purpose
Filing and payment of Value Added Tax (MOSS) returns. Consultation of Value Added Tax (MOSS) returns.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
Documentation
Model 368 electronically
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
There is no room for appeals
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAP/460/2015, of March 10,approving form 368 of "Periodic declaration-settlement of special regimes applicable to telecommunications, radio or television broadcasting services and those provided electronically in the Value Added Tax" and determining the general conditions and procedure for submitting it (BOE of 18-March-2015).
Processing regulations
Order HAP/460/2015, of March 10,approving form 368 of "Periodic declaration-settlement of special regimes applicable to telecommunications, radio or television broadcasting services and those provided electronically in the Value Added Tax" and determining the general conditions and procedure for submitting it (BOE of 18-March-2015).
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).