The new special one-stop-shop schemes applicable to the supply of services, distance selling of goods and certain domestic supplies
Skip information indexRegistration under the EU scheme, non-EU scheme and non-intermediary import scheme
No. They are optional regimes.
All businessmen or professionals who wish to opt for the single window in Spain must present Form 035 to request registration in the special Regimes applicable to taxable persons who provide services to people who do not have the status of taxable persons or those who make distance sales of goods or certain national deliveries of goods.
Entrepreneurs or professionals who were already registered in Spain under the mini One-Stop-Shop (MOSS) VAT system will be automatically registered by the Tax Agency under the new specific special system (OSS).
To amend or add to the data, Form 035 - amendment form - must be submitted to the Tax Agency AS OF 1 JULY 2021.
If you do not wish to apply the new regime, you must submit Form 034 of cessation to the State Tax Administration Agency before June 16, 2021.
Any businessman or professional who carries out operations that can benefit from any of the single window regimes may request registration at any time by electronically submitting Form 035 .
Those who are not already registered in the Mini Single Window (MOSS) and want to register in the Single Window (OSS) with effect from the beginning of the regime scheduled for July 1, 2021, may submit registration form 035 during the second quarter of 2021.
To benefit from several of the aforementioned special regimes, the businessman or professional must present a form 035 for each of the regimes in which he wishes to register in Spain.
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 make use of them must file Form 035 on the Tax Agency’s e-Office.
To submit form 035 you must have:
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Tax Identification Number.
In the case of foreign employers or professionals not established in Spain who wish to register in the import regime through an intermediary, in the absence of a tax identification number, they must have an individual identification code assigned.
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A qualified electronic certificate issued in accordance with the conditions established by Law 6/2020, of November 11. In the event that the businessman or professional is a natural person acting in his or her own name, the presentation may also be made through the Cl@ve system, regulated in Order PRE/1838/2014.
When the electronic presentation is carried out by representatives or duly authorized social collaborators, they will be the ones who must have their electronic certificate.
In the case of businessmen or professionals who wish to benefit from the import regime through an intermediary, form 035 must be presented by the intermediary and it will be the intermediary who must have their electronic certificate.
Regime outside the Union and Regime of the Union:
As a general rule, the special regime will begin to apply from the first day of the quarter following the one in which the businessman or professional submits to the State Tax Administration Agency the declaration of the beginning of his operations included in one of these two special regimes. of the Single Window.
However, the regime will apply from the date on which operations begin, as long as the businessman or professional submits the declaration of initiation (035) no later than the tenth day of the month following the date of commencement of operations and record in the “Communication of previous operations” section of said declaration.
Import regime:
The special regime will begin to apply from the day on which the businessman or professional, or where appropriate the intermediary acting on his or her own behalf, has been assigned the operator number for the purposes of the import regime (NIOSS), which begins with the letters IM.
In the event that registration in the requested regime is accepted, the agreement, which will be communicated electronically, will indicate:
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The operator number for the purposes of the non-Union regime (NEUOSS), if registration in this regime is agreed;
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The operator number for the purposes of the import regime (NIOSS), if registration in this regime is agreed;
In the case of agreeing to register in the Union regime, the operator number for the purposes of said regime will be the tax identification number (NIF) already assigned by the State Tax Administration Agency to the businessman or professional.
The operator number for the purposes of the non-Union regime (NEUOSS) may only be used for the purposes of the application of said regime. It cannot be used for any other relationship with tax implications.
The operator number for the purposes of the import regime (NIOSS) may only be used for the purposes of applying said regime. This number must be provided to the customs authorities in the customs import declaration in order to release the goods for free circulation in the EU under the VAT exemption.
An electronic interface that is considered a taxable person for supplies of goods carried out within the Community by entrepreneurs not established in the EU, and that is registered in Spain in the Union regime, will declare all operations subject to the regime with its NIF, regardless of the number of underlying suppliers to whom it facilitates such deliveries of goods to customers in the EU.
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.
The entrepreneur or professional is legally obliged to inform the Member State of identification of any change in registration information, no later than the tenth day of the month following the change.
It is possible to modify some details of the registration information, such as postal addresses, email addresses, contact details, bank account, list of permanent establishments, list of VAT identification numbers in other Member States, etc
The modification of the registration information data will be done by submitting modification form 035.
Yes. Entrepreneurs or professionals can stop using the single window regime in which they are registered by electronically submitting the declaration of cessation through form 035, which must be carried out:
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at least fifteen days before the end of the calendar quarter preceding the one in which the businessman or professional intends to stop using the regime, if he or she is registered in the Regime outside the Union or Regime of the Union.
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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, if he or she is registered in the Import Regime.
Yes. To do this you must request it.
However, a quarantine period must have passed to be able to benefit from any of the schemes again in any Member State if the businessman or professional was excluded for systematically failing to comply with the rules of the scheme. In this case, you will not be able to benefit from any of the schemes again for the next two years from the date of effect of the exclusion.
Yes. The Member State of identification may exclude you from the regime ex officio, among other cases, in the following:
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When it is verified that the businessman or professional has stopped carrying out his activities under the regime in question. This circumstance is considered to occur when you have not carried out activities under the regime for two years;
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When you systematically fail to comply with the rules of the regime.