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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.8.1 What it consists of

This special regime of VAT It is known as the single window system (OSS) and consists of three optional regimesthat simplify formal obligations regarding VAT for entrepreneurs or professionals who deliver goods and/or provide services to end consumers throughout the EU, since it allows them to avoid having to identify themselves and register in each Member State where they have an impact VAT (Member State of consumption), but they may:

  • register for the purposes of VAT electronically in a single Member State for all qualifying sales of goods and services to customers located in any of the other Member States;

  • submit a single declaration of the VAT electronically in the Member State of identification and settle in a single payment the VAT accrued from all these sales of goods and services;

To do this, they must expressly register in the corresponding regime through form 035.

The One-Stop Shop has three modalities:

  • External Union Regime (EUOSS).

  • Union System (UOSS).

  • Import Regime (IOSS).

The three modalities refer exclusively to deliveries or services made by entrepreneurs or professionals to final consumers ( B2C operations).