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Form 368. VAT return for the special procedures for telecommunications, broadcasting or television or electronic services.

Financial year and period

  • Enter the fiscal year and period (first quarter, second quarter, third quarter or fourth quarter)
  • Enter the dates: Date from and Date until, corresponding with the declared period, when this period does not correspond with a natural quarter, only when:
    1. The date of inclusion in any of the special regimes is after the first day of the quarter.

      The 'Date from' corresponds with the date of inclusion in the corresponding special regime.

    2. The State Tax Administration Agency has recognised the deregistration from the special regime for the following reason: 

      1. Change in Regime due to a new Permanent Establishment in a Member State.

      3. The 'Date until' corresponds with the date on which the deregistration from the corresponding special regime has been agreed.
  • Fill in the 'Declaration with no activity' when, for the period of declaration, the businessperson or professional has not provided any of the services detailed in the special regime.
  • Fill in the 'Modified declaration' when there is a previous declaration for the same fiscal year and period for which you want to change the details provided.

When it is acknowledged that the declaration is a modified version, the details from the previous declaration will appear. In this case, the declarant can change the corresponding details in section 3, entering the correct information.