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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 subject to declaration the businessman or professional has not provided any services subject to this special regime, nor must he make any correction of VAT amounts declared in M369 from previous quarters.