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VAT telecommunications and electronic services

Registration and VAT returns for transactions covered by this system which are taxable in other Member States

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Filing of Form 368 returns

No. In this case, the taxpayer must include the VAT accrued on TRE services rendered in this State in the VAT return filed for all operations carried out. 

This is the case for permanent establishments, regardless of whether they intervened in the rendering of TRE services or not.

In this case, as the company is covered by the external regime of the Union and does not have its headquarters or any permanent establishment in the territory of the Community, it may declare through the Mini Single Window the VAT accrued in France and Portugal and also the VAT accrued in Spain.

Yes, in both regimes. In the Union's external regime, this has been possible since 1 January 2019.

Under the Union's external regime, the registered entrepreneur or professional, by definition, cannot be established in any Member State.

Yes. Under the EU scheme, all the TRE services provided by the headquarters as well as by any of the permanent establishments that the company has in an EU State must be declared.

However, it is important to note that TRE services provided to final consumers in a Member State where a permanent establishment of the company is located will be included in the national VAT returns of the permanent establishment and not in the return submitted through the Mini Single Window.

In this case, the Spanish company registered with the EU scheme should declare under the Mini One-Stop Shop:

  • The TRE services provided from its headquarters to the end consumers in the United Kingdom, France and Portugal.

  • The TRE services provided from its Permanent Establishment in Romania to the end consumers domiciled in the Czech Republic and Bulgaria.

In both cases, through the electronic portal of the Tax Agency.

The company will not be able to declare under the Mini One-Stop Shop the services provided by the permanent establishment to the Romanian end 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.

No. To obtain an INPUT VAT return in the States of consumption, the NON-ESTABLISHED VAT return procedure must necessarily be used:

  • Under the Union Regime, by filing the corresponding application for a NON-ESTABLISHED VAT return in the State of establishment which is to be sent to the State of consumption in question. However, if operations other than those included in the special regime are carried out in the Member State of consumption which oblige registration and filing of tax returns-settlements in that Member State, the payable tax amounts shall be deducted on those income statements.

  • For the External Regime of the Union in accordance with the provisions of Council Directive 86/560/EEC of 17 November. In this case, reciprocity of treatment will not be required nor will it be necessary to designate a representative in the relevant State of return.

According to the provisions of articles 369 and 369 duodecies of Directive 2008/8/EC of the European Council, of 12 February, companies registered in the MOSS must keep a Register of the operations included in the special MOSS schemes.

Article 63 quater of Council Regulation 967/2012 of 9 October 2012 expressly sets out the data that this Register must contain.

Therefore, operators covered by this regime must keep a record with the data detailed in the aforementioned article 63 quarter. This register must be available electronically for any Consumption State and for the State of Identification.

As regards the format in which this Register must be kept, the obligation of a specific format is not established, but there is a consensus among the Member States so that the SAF format in its variant for the MOSS, will be accepted by all States without requiring its conversion to another type used or required by any Member State.

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

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

The company will declare under the scheme of the Mini One-Stop Shop 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, without the need to identify themselves in these States.

Yes. If you require additional information or have any questions regarding this regime, you can contact the Tax Agency through the following email addresses:

  • For general information about the regime: consultas@correo.aeat.es

  • If you wish to register or are already registered in any of the special schemes: moss@correo.aeat.es.

Likewise, you can click here to enter the "MoSS Guide" published by the European Commission.