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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.

7. Permanent Establishments in other EU countries or locations in other EU countries where shipment or transport of goods is initiated

The identification data of the permanent establishments it has in other EU countries or places in other EU countries from where the transport or dispatch of goods under the regime begins must be entered.

If the data entered corresponds to a Permanent Establishment, the box “You have a Permanent Establishment in the Member State” must be checked.