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VAT practical manual 2022.

12. Model 369

The procedure for payment by transfer of the fees to be paid by businessmen or professionals not established in the Community who do not have a bank account in any of the collaborating entities in the management of collections and derivatives is modified. of the special regimes provided for in sections 2 (External Regime of the Union) and 3 (Regime of the Union) of Chapter XI of Title IX of Law 37/1992, of December 28, on Value Added Tax, for adapt it to the Resolution of January 18, 2021, of the General Directorate of the State Tax Administration Agency, which defines the procedure and conditions for the payment of debts through transfers through collaborating entities in the collection management entrusted to the State Tax Administration Agency.