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VAT practical manual 2021.

New Forms 035 and 369

Form 035

With effect from June 19, 2021, form 035 is approved for the declaration of initiation, modification or cessation of operations included in the three new single window regimes provided for in Chapter XI of the Title IX of the VAT Law .

Model 369

With effect from July 1, 2021 , model 369 is approved for the self-assessment of the three new single window regimes provided for in Chapter XI of Title IX of the VAT Law, which must use taxable persons whose Member State of identification is Spain.