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

2. Year and period

  • Enter the fiscal year and period (first quarter, second quarter, third quarter or fourth quarter)

  • Complete “Declaration without activity” when, for the period covered by the declaration, the business owner or professional has not provided any services subject to this special regime, nor must make any corrections to VAT quotas declared in the M369 of previous quarters.