New forms 035 and 369

Form 035

With effect from 19 June 2021, approves form 035 for the declaration of commencement, modification or cessation of transactions covered by the three new one-stop-shop schemes provided for in Chapter XI of Title IX of the Law on VAT.

Form 369

With effect from 1 July 2021, Form 369 is approved for the self-assessment of the three new one-stop schemes provided for in Chapter XI of Title IX of the VAT Law, to be used by taxable persons whose Member State of identification is Spain.