Model 369 VAT. Self-assessment of the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods
Order HFP/493/2022, of May 30, has been published, by which changes have been introduced in the payment procedure by transfer of the fees to be paid by entrepreneurs or professionals not established in the Community who do not have a bank account. in any of the collaborating entities in the collection management and derived from the special regimes provided for in sections 2. (External Regime of the Union) and 3. (Regime of the Union) of Chapter XI of Title IX of Law 37 /1992, of December 28, on VAT.
This Order will enter into force on July 1, 2022.
por la que se modifica la Orden HAC/610/2021, de 16 de junio, por la que se aprueba el modelo 369 "Impuesto sobre el Valor Añadido. Autoliquidación de los regímenes especiales aplicables a los sujetos pasivos que presten servicios a personas que no tengan la condición de sujetos pasivos, que efectúen ventas a distancia de bienes y ciertas entregas interiores de bienes" y se determinan la forma y procedimiento para su presentación.