5. Provision of services from permanent establishments in other MS other than Spain

In relation to each permanent establishment, the code of the country in which it is established must be entered as well as the identification number for VAT purposes assigned by said MS (NIVA).

For each permanent establishment and for each Member State of consumption in which services have been provided under this regime, the following information must be completed:

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 a Member State in which the entrepreneur or professional has the headquarters of his economic activity or a permanent establishment cannot be included in this section. Such operations will be included in the national VAT returns of the corresponding States where the services are located.