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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)

  • Enter the dates: Date from Date to                          

    corresponding to the declared period, when this does not correspond to a calendar quarter, only when as a consequence of having changed the MS of identification in the quarter (continuing to apply the Union regime but in a Different Identification State), must submit more than one VAT return for that quarter (declaring the part of the VAT accrued before the change in the initial Identification State and the VAT for the rest of the quarter in the new Identification State). For these purposes:

    1. If the new identification country is Spain, having communicated in the registration census form (model 035) a “Change of identification country”. If the date of the change (due to relocation of headquarters or closure of the permanent establishment) is different from the first day of a calendar quarter, you must indicate that date in “Date from”.

      In this case, in “Date to” you must indicate the last day of that calendar quarter.

    2. If the initial identification EM was Spain and you request deregistration (through 035 cessation) due to a change of identification EM, the effective date of deregistration in the special regime in Spain being different from the first day of a calendar quarter for the following reasons:

      • “Change of Member State of identification due to cessation of permanent establishment in Spain or due to ceasing to initiate the expedition or transport of goods in Spain”

      • “Change of Member State of identification due to transfer of headquarters to another EU State”

      The “Date until” will correspond to the effective date of withdrawal in Spain from the Union regime.

      In this case, in “Date from” you must indicate the first day of that calendar quarter.

  • Complete “Declaration without activity” when for the period subject to declaration the businessman or professional has not carried out operations subject to this special regime, nor must he make any correction of VAT amounts declared in M369 from previous quarters.