Tax Agency: Filing of periodic self-assessments. Model 369

These are deliveries of goods that have been dispatched or transported by the seller, directly or indirectly, or on its behalf, from a Member State other than that of arrival of the dispatch or transport to the customer, when the following conditions are met:

That the recipients of the aforementioned deliveries are:
1. Persons who do not have the status of passive subject.
2. Taxpayers under the special regime for agriculture, livestock and fishing, with respect to goods destined for the development of the activity subject to this regime.
3. Taxpayers that only carry out transactions that are not eligible for full or partial tax deductions.
4. Legal persons who do not act as entrepreneurs or professionals as referred to in Article 151 of the Directive on the VAT (diplomatic relations, international organizations, the NATO, etc..).
That the goods subject to said deliveries are goods other than those indicated below:
1. New means of transport, defined in article 13.2 of the Law of VAT.
2. Goods subject to installation or assembly referred to in article 68.Two.2 of the Law of VAT.

No. In that case, the taxpayer must include the VAT accrued for these services in the declaration of VAT that is presented by the general regime, together with the VAT corresponding to the rest of the operations taxed in that State.

And this, in the case of a permanent establishment, regardless of whether or not it has intervened in the provision of services.

Yes. Under the Union regime, all services provided under the regime must be declared, both by the headquarters and by any of the permanent establishments it has in any State of the EU .

However, they will only be included in the special regime if such services are located and taxed in a Member State in which the company is not established. That is, if the services provided are located in a Member State where a permanent establishment of the company is located, the VAT corresponding to them will be included in the national self-assessment of VAT of the permanent establishment, and not in the declaration of the special regime of the Union.

Firstly, this company must be registered in Spain as its Member State of identification.

The company must include the VAT accrued for services provided to final consumers domiciled in Spain in the declaration of VAT national that must be submitted to the Tax Agency, along with the rest of the operations carried out (form 303 in general).

It will declare under the regime of the Union the VAT accrued in France and Portugal. And, as they are covered by the regime, they will do so electronically through the electronic portal of the Tax Agency, using form 369, without the need to identify themselves in these States.

In this case, the Spanish company under the Union regime must declare in form 369 the VAT accrued corresponding to:

Services provided from its headquarters to end consumers in Germany, France and Portugal.
Services provided from its permanent establishment in Romania to end consumers domiciled in the Czech Republic and Bulgaria.

You will not be able to declare under the special regime the services provided to Spanish final consumers (previous answer) or the services provided by the permanent establishment in Romania to Romanian final consumers. In order to declare those services, the company will have to do so through the national tax return that the permanent establishment must present in Romania.

Yes. You can declare these deliveries made from Belgium to customers in Spain through the Union regime, since they are intra-community distance sales of goods.

If you choose to register under this scheme, you must do so in Spain.

Although Spain is the Member State of identification, since the supplies are located there, Spain is also the Member State of consumption, and these supplies must be included in the one-stop shop declaration (M369), and not in the general declaration of the VAT Spanish (M303).

Intra-Community distance sales of goods that occur in the Netherlands and Belgium must be included in your declaration for the Union regime submitted in Spain (your Member State of identification).

However, you cannot deduce the VAT supported in France through this declaration, which only includes quotas of VAT passed on, not supported.

If you have stock in France, you will normally be required to register for the purposes of the VAT in France and you will be able to deduct the VAT French supported by the declaration of VAT ordinary. If you are not required to register for the purposes of the VAT In France, you can request a refund of the VAT supported in France under Directive 2008/9/EC.

As regards the deliveries included in letter a), i.e. own goods to customers in Italy, there are no changes. You will have to continue applying the rules of the VAT from Italy, include such deliveries in the declaration of the VAT Italian and pay the VAT to the tax administration of that country.

As regards deliveries included in letter b), i.e. distance sales of own goods, the following applies: VAT of the Member States to which the goods are dispatched/transported. That means you should charge your customer the kind of VAT correct of the Member State to which the goods have already been dispatched/transported when you sell them. When declaring and paying the VAT, you have two options:

register in each of the Member States to which your goods are shipped/transported (France, Spain and Portugal) and declare and pay the VAT owed in the declaration of the VAT national of the Member State concerned; or
register under the Union scheme. This is a simple online registration through the one-stop portal of the VAT from Italy (where you are established), which you may use for all your intra-Community distance sales of goods and all provision of services to customers in other Member States of the Union (where applicable). After this registration, you will be able to declare and pay the VAT owed for distance sales of goods made in France, Spain and Portugal through the one-stop shop portal in Italy.

As regards deliveries included in letter c) made by Italian suppliers that you provide, you are not considered a supplier and the responsibility in terms of VAT continues to fall on these suppliers. However, you are required to keep records of such transactions.

Finally, with regard to the deliveries included in letter d), you are considered the supplier and you will have to declare the VAT owed in Italy, France, Spain and Austria as follows:

If you have not opted for the Union regime with regard to your distance sales of goods included in point (b), you must declare the deliveries made to Italian customers in the declaration of the VAT Italian, those made in France and Spain in their corresponding declarations of the VAT nationals and, in addition, register in Austria to declare and pay the VAT owed there;
if you have chosen to apply the Union regime to your own distance sales of goods included in point (b), the VAT corresponding to all deliveries made under point d), including those made to Italian customers, shall be declared and paid through the One Stop Shop portal in Italy.

Filing of periodic self-assessments. Model 369

Regime of the Union

What is meant by intra-Community distance sales of goods?

Can the Union regime be used to declare services provided in a State where the taxable person has the headquarters of his economic activity or a permanent establishment?

Are services provided by permanent establishments that a company has in different states of the EU included in the Union regime?

A company covered by the Union Regime with headquarters in the territory of application of the Spanish tax provides services covered by the regime to final consumers domiciled in Spain, France and Portugal. If you opt for the One-Stop Shop, what services will be included in the scheme?

I am a company based in Spain with no permanent establishments in other EU countries. I deliver goods from a warehouse in Belgium to customers in Spain. Can I register at the One-Stop Shop? In which country do I have to register?