Model 035. Declaration of commencement, modification or cessation of operations included in the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers or who carry out distance sales of goods or certain national deliveries of goods

• Opening statement: at any time before the start of the activities (the regime will begin to apply from the first day of the following quarter – Foreign or Union Regime – or from the communication of the operator number for the purposes of the Import Regime) or, when the activity has already started, until the tenth day of the month following this start. 

• Declaration of modification: until the tenth day of the month following the modification.

• Declaration of withdrawal: at least fifteen days before the end of the month or quarter prior to the one in which you intend to stop using the regime.