3. Provision of services from MS ID Spain and from permanent establishments outside the EU

For each Member State of consumption in which service provisions included in this regime have been performed, the following details must be provided:

Country code of the Member State of Consumption, the VAT Rate of the Member State of Consumption and the Gross tax base in euros.

The provision of services that are located in the territory of application of the tax cannot be included in this section. These operations will be included in the VAT returns submitted under the general tax regime.

Nor may the provision of services that are located in a Member State in which there is a permanent establishment be included in this section. These operations will be included in the national VAT declarations of the aforementioned permanent establishment.