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

1. Filer

The fields “NIF/CII” and “Surnames and first name or company name” are filled in with the data of the declarant (that is, the taxpayer), whether the latter acts through an intermediary or not.

In the field “Operator number for the purposes of the import regime (NIOSS)” enter the number beginning with “ IM ” assigned in the agreement to register in the regime to the declarant, or where appropriate, to the intermediary acting on behalf of the declarant in question.

If the declarant acts through an intermediary, this must be marked. It will be the intermediary who must submit form 369. Therefore, you must indicate that you are acting through an intermediary and also enter, in the corresponding field, your “Intermediary Identification Number (NIOSSIn)”, which begins with the letters “ IN ”. This number appears in the resolution of registration as an intermediary.