The new special one-stop-shop schemes applicable to the supply of services, distance selling of goods and certain domestic supplies
Skip information indexPeculiarities in the registration of the import scheme when acting through an intermediary. The figure of the intermediary
When the businessman or professional who delivers imported goods of low value is not ## established in the Community or in a third country with which the EU has concluded a mutual assistance agreement on VAT, you must appoint an intermediary established in the Community in order to use the import regime.
As an exception to the above, entrepreneurs or professionals who have the headquarters of their economic activity in the Canary Islands, Ceuta or Melilla and who do not have any permanent establishment in the territory of the Community They may register in Spain under the import regime without designating an intermediary.
In any other case, you can also voluntarily act through an intermediary.
It will not be possible to designate more than one intermediary at a time.
The intermediary is that person established in the Community who is designated by the businessman or professional who carries out distance sales of goods imported from a third country or territory and who, in the name and on behalf of the latter , is obliged to comply with the material and formal obligations derived from the import regime and is the owner of the legal-tax relations derived from it.
The intermediary is therefore required to present form 035 for the initiation, modification or cessation declaration of those businessmen or professionals on whose behalf they act.
You are also required to submit monthly VAT declarations in the import regime and pay the VAT corresponding to them. He/she is also obliged to provide records for the regime if they are requested by the tax authorities.
In order to act as an intermediary for the purposes of the import regime, the interested party must be registered as such in the import regime.
The person or entity that intends to act as an intermediary in the import regime in Spain must be a businessman or professional established in the territory of application of the Spanish tax and meet the other requirements established in article 61 septiesdecies of Royal Decree 1624/1992, of December 29, which approves the Value Added Tax Regulation.
Compliance with these requirements will be presumed when the operator has the status of Authorized Economic Operator in accordance with the Union Customs Code and its applicable provisions.
The first thing the interested party must do is register as an intermediary in Spain. For this purpose, the application for registration as an intermediary must be submitted using Form 035.
Until the new special procedures are incorporated into the Economic Agreement with the Autonomous Community of the Basque Country and the Economic Agreement with the Autonomous Community of Navarre, all entrepreneurs or professionals wishing to register as intermediaries in Spain must submit the application for registration as intermediaries using Form 035 on the Tax Agency’s e-Office.
This form will declare compliance with the requirements established in article 61 septiesdecies of Royal Decree 1624/1992, of December 29, which approves the Value Added Tax Regulation.
With the registration agreement you will be assigned an identification number as an intermediary in the import regime (NIOSSIn), which you will need to later request registration in the regime of the businessmen or professionals on whose behalf you act.
You may begin to request the registration of said entrepreneurs or professionals in the regime from the day on which said identification number as an intermediary (NIOSSIn) has been assigned to you. To do this, you must submit a registration form 035 for each businessman or professional on whose behalf you are going to act.
With the registration agreement of each businessman or professional, the intermediary will be assigned an operator number for the purposes of the import regime (NIOSS), which will be needed to comply with the material and formal obligations derived from the regime on behalf of that specific businessman or professional. .
In this way, the intermediary will have a single identification number as an intermediary, and as many operator numbers for the purposes of the import regime as there are businessmen or professionals on whose behalf they act.
Prior to submitting form 035 corresponding to the registration of that specific entrepreneur, the intermediary must request an individual identification code for that entrepreneur.
The application for this code shall be made through the electronic office of the State Tax Administration Agency, using the intermediary's electronic certificate. In this application, the data that allows the univocal identification of the businessman or professional must be provided.
Once the individual identification code has been assigned, the intermediary will electronically present form 035 to request registration in the regime of the businessman or professional to whom the code obtained corresponds.
The intermediary will begin to apply the special regime on behalf of a specific businessman or professional from the day on which the operator number for the purposes of the import regime (NIOSS) corresponding to that businessman or professional has been assigned.
No. The Member State of identification will be the one corresponding to the designated intermediary:
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Intermediaries that have the headquarters of their economic activity in the territory of application of the Spanish Tax must necessarily, if they opt for the Single Window, choose Spain as their Member State of identification.
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Intermediaries who have the headquarters of their economic activity outside the Community and who have a permanent establishment in the territory of application of the Spanish Tax, must choose Spain as their State of Identification if they only have that permanent establishment throughout the territory of the Community.
If they have other permanent establishments in other States , they may choose Spain or any of the Member States in which they have a permanent establishment as the State of identification.
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Intermediaries whose headquarters of economic activity or their only permanent establishment is in the territory of application of the Spanish tax cannot have another State of the European Union other than Spain as their State of identification.
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Intermediaries based outside the Community who have chosen Spain as their Identification State, if they have other permanent establishments, may change their Identification State after two years counting from the year following their initial registration in the Single Window.
To do this, the intermediary must submit a form 035 requesting cessation due to change of Member State of identification, and indicating its identification number for VAT purposes in the new State of identification.
The cessation of the intermediary will give rise to the automatic removal from the import regime of the businessmen or professionals on whose behalf they act. If you want to continue acting on your own in the new State of identification, you must request the registration of each of them in said State.
No. The Member State of identification in the case of operating through an intermediary will be the one corresponding to the designated intermediary. Therefore, in this case a form 035 cannot be submitted to change the identification member state of a specific business owner or professional.
For your own census procedures, you will only use the identification number as an intermediary in the import regime (NIOSSIn).
For transactions on behalf of businessmen or professionals, you will use both the identification number as an intermediary in the import regime (NIOSSIn) and the operator number for the purposes of the corresponding import regime (NIOSS).
In particular:
Upon approval of the declaration of registration as an intermediary, the identification number as an intermediary in the import regime (NIOSSIn) will be communicated electronically.
Said identification number as an intermediary must be used to submit form 035 to modify the census data of the intermediary itself or to terminate the intermediary.
In turn, this number must be used to submit 035 registration, modification and termination of businessmen or professionals who make remote sales of imported goods on whose behalf they act.
To submit the census form 035 for modification or cessation on behalf of the businessman or professional, as well as the monthly declarations through form 369, the intermediary must use the operator number for the purposes of the import regime that has been assigned with respect to the businessman. or professional to whom the statement refers (NIOSS). And your own intermediary identification number (NIOSSIn) will also be entered.
An electronic interface that is considered a taxable person for supplies of imported goods of low value that is registered in the import regime will have a single operator number for the purposes of the import regime (NIOSS), regardless of the number of underlying suppliers to whom it provides such distance sales of imported goods of low value to customers in the EU.
If the interface decides to act through an intermediary, the latter will be subject to the formal and material obligations derived from the import regime, as happens with any other businessman or professional.
Yes, a change of intermediary involves the assignment of a new IOSS VAT identification number for the taxable person concerned. The change works as follows:
If an intermediary wants to stop acting on behalf of a specific businessman or professional, they must submit a form 035 for the termination of that businessman or professional, specifying as the reason for the withdrawal “The intermediary stops acting on behalf of the declarant.”
The withdrawal agreement will take effect on the 1st of the month following the month of adoption of the agreement.
The businessman or professional may designate another intermediary. If the new intermediary is also identified as such in Spain, they must present a registration form 035 on behalf of the taxable person. In the registration agreement, the new intermediary will be assigned an identification number for the purposes of the regime on behalf of the taxable person (NIOSS) different from the one assigned to the previous intermediary for that same taxable person.
Please note that in this form 035, the previous identification numbers for VAT purposes of the IOSS (NIOSS) must be incorporated in the corresponding section.
A new IOSS VAT identification number (NIOSS) is also assigned in case the intermediary remains the same but changes Member State of identification.
Yes. The intermediary who acts on behalf of a businessman who wants to stop applying the import regime must electronically submit the declaration of cessation of that businessman through form 035, specifying “voluntary” as the reason.
This declaration must be made by the intermediary and at least fifteen days before the end of the calendar month preceding the month in which the businessman or professional intends to stop using the regime.
Yes. The intermediary for the purposes of the import regime may cease to act as such whenever he wishes. To do this, you must electronically submit the declaration of cessation as an intermediary through form 035, specifying as the reason “Stop acting as an intermediary.”
Said declaration must be made at least fifteen days before the end of the calendar month preceding the month in which the intermediary intends to stop acting as such in the import regime.
Yes. The Member State of identification may exclude you from the regime, among other cases, in the following:
- When it has stopped carrying out its activities subject to the special regime. It is considered that you have ceased these activities when you have not carried out operations under the regime for 2 years;
- When you no longer meet the conditions to be in the regime. In particular, the businessman is considered to cease to comply with the conditions when the intermediary who represents him stops acting as such.
Yes. The Member State of identification may ex officio exclude an intermediary from the import regime, among other cases, in the following cases:
- When it is verified that the intermediary has stopped acting as such for two calendar quarters;
- When you no longer meet the necessary requirements to act as an intermediary;
- When you systematically fail to comply with the rules of the regime.
Yes. To do this you must request it.
However, a quarantine period will have to have passed in order to be eligible again as an intermediary in any Member State when they were excluded for failing to comply with the rules of the scheme. In this case, you will not be able to benefit again during the two years following the month during which you were excluded.
The removal or exclusion of an intermediary will mean the automatic exclusion of businessmen or professionals covered by the import regime who operate through that intermediary.
The businessman or professional may register again in the import regime either directly, if applicable, or through another intermediary.
If the intermediary was excluded for repeatedly failing to comply with the rules of the regime, the businessman or professional may re-register in the Import Regime without any quarantine period elapse.