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

1. Filer

The “NIF/CII” and “Surname and name or company name” fields are completed with the data of the declarant (that is, of the taxable person), whether he or she acts through an intermediary or not.

In the “Operator number for the purposes of the import regime (NIOSS)” field, enter the number that begins with “ IM ” assigned in the agreement to register in the regime to the declarant, or in 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 mark 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 registration resolution as an intermediary.