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Form 369. VAT. Special procedures applicable to the provision of services and distance sales of goods.

Additional deposit from a previously submitted return

You must include:

  • the registration number in Spain of the previous declaration that you wish to pay, which appears on the proof of submission of that declaration,

  • the exercise and the period (first quarter, second quarter, third quarter, fourth quarter, January, February, March, April, May, June, July, August, September, October, November, December)

By entering this data, the data of the declaration you wish to pay will be automatically loaded and the sections will appear filled in:

  1. Filer

  2. Section 2. Year and period

  3. Section 3. Result by EM consumption

In section 3, for each consumer EM, the amount “To be paid in Spain” will be indicated, which is calculated by the difference between the “Result of the declaration in Spain” and the balance previously paid in Spain.

The “Total amount pending payment in the Member State of identification (Spain)” is the sum of the amounts “To be paid in Spain” corresponding to the various consumption MS.

If a consumer EM has issued a payment reminder for the amount pending payment, the outstanding debt corresponding to that EM can no longer be paid in Spain and will appear in the “To be paid in the consumer EM due to the existence of a payment reminder” column.