5.8.3 Self-assessment model

The model 369 “Value Added Tax. Self-assessment of the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons, who carry out distance sales of goods and certain internal deliveries of goods” will be presented on a quarterly basis (for the Union and non-Union regime) or monthly for the import regime.

The form 369 is presented during the calendar month following the end of the period to which the declaration refers, and while the taxable person is registered in This special regime is required to be presented regardless of whether deliveries of goods or services covered by the regimes have been made during the declaration period.