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Model 035. Tax register of the special procedures applicable to the provision of services, distance sales of goods and certain domestic supplies.

5. Notification of prior transactions

This section must be completed by marking “YES” if operations included in this regime have been carried out or are planned to be carried out before the first day of the calendar quarter following the application for registration and you wish to be registered in this special regime with effect from the day on which the operations have begun.

In this case, the start date of the operations included in the regime must be specified. This date must not be earlier than the 1st of the month prior to the submission of this application for registration.

Otherwise, mark “NO”. Registration in the special regime will then take effect from the first day of the calendar quarter following the application for registration.