VAT telecommunications and electronic services

If they do not have any permanent establishment in the Spanish territory where the tax is applied or in the rest of the Community, they must opt for the Regime outside the Union .

If they have a permanent establishment in the Spanish territory of tax application or in the rest of the Community, they should opt for the EU Scheme.

The Member State or States of consumption are those States in which the end consumers to whom the taxpayer registered with the Mini One-Stop Shop provides TRE services are established or have their residence or usual place of residence.

There are some Community rules for choosing the Member State of identification:

• Business owners or professionals who have the headquarters of their economic activity in the territory of application of the Spanish Tax must necessarily, in the event of opting for the Mini One-Stop Shop, choose Spain as their Member State of identification.

• Businessmen or professionals 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 in the entire territory of the Community.

  If they have other permanent establishments in other States, they may choose as their State of identification Spain or any of the Member States in which they have a permanent establishment.

• Business owners or professionals who have the headquarters of their economic activity OUTSIDE the territory of the Community and who also DO NOT have a permanent establishment in said territory, may choose Spain as the State of identification for the Mini One-Stop Shop.

Any business or professional who provides TRE services and wishes to benefit from the Mini One-Stop Shop must apply for registration by electronically submitting Form 034 .

To do so, you will have to have:

• Scheme outside the EU:

  An individual identification code (except for business owners or professionals established in the Canary Islands, Ceuta and Melilla who access with their NIF ), which will be issued by the State Tax Administration Agency (AEAT), and which will be valid for the sole purposes of this process, and an electronic certificate recognized in accordance with the conditions established by Law 59/2003.

  To obtain the individual identification code, the business owner or professional must contact the AEAT through the email address moss@correo.aeat.es .

  In this way, the Tax Agency will issue the individual identification code.

  If you do not wish to obtain an electronic certificate, which is required for filing forms 034 and 368, the affected person may contact an authorised agent, who will use their own electronic certificate for filing purposes.

• EU system:

  An electronic certificate recognised according to the conditions set forth in Law 59/2003. In the case that the business person or professional is an individual acting on his or her own behalf, he or she may also use an identification and authentication system with password to log on to register as a user (PIN24H).

No. It is an optional scheme.

All businesses or professionals who wish to use the MOSS must present Form 034 to request registration in the special VAT regime for telecommunications, radio and television broadcasting services and services rendered electronically.

The State of identification in the Mini One-Stop Shop is the Member State in which the taxpayer registers to use this scheme and through which he or she is going to comply with his or her obligations to pay taxes which derive from providing services affected by the Mini One-Stop Shop in the other States.

Yes. Businesspersons or professionals attached to either of the two regimes can choose to no longer use it, whether or not they are providing TRE services.

To do this, they must report this decision to the Tax Agency, at least fifteen days before the end of the quarter preceding that in which the regime is to be used.

Please note that if you leave the scheme voluntarily, you will not be able to return to the scheme until two quarters have elapsed since the date on which you left.

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 presents to the State Tax Administration Agency his declaration of commencement of his operations included in one of the special regimes of the Mini One-Stop Shop.

From the date on which the provision of services begins , provided that the entrepreneur or professional submits the commencement declaration no later than the tenth day of the month following the date of commencement of operations and it is recorded in the “Communication of prior operations” section of said declaration.

According to what has been set out in EU legislation:

• Taxpayers whose headquarters of economic activity or whose only permanent establishment is in the territory of application of Spanish tax cannot have another State of the European Union other than Spain as their State of identification.

• Taxpayers with headquarters outside of the Community that chose Spain as their State of Identification, if they have other permanent establishments in other States, may change their State of Identification two years after the year following their initial registration in the Mini One-Stop Shop.

• Taxpayers with headquarters outside of the Community and without permanent establishments in any EU State that chose Spain as their State of Identification may change State of Identification at any time.

Yes. The Member State of identification can exclude him or her from the scheme, when, among others things, he or she stops providing services registered with the scheme, does not meet the conditions to be in it, or systematically breaks the norms of the scheme.

The Mini One-Stop Shop has two modalities:

• The scheme applicable to businesses or professionals established in the European Community. (EU Scheme)

Which will be available to the following:

• Businesses or professionals that have the headquarters of their economic activity in the territory of application of the Spanish Tax or

• Businesses or professionals who have the headquarters of their economic activity outside of the Community but who have a permanent establishment in the territory of application of the Spanish Tax.

• The scheme applicable to businesses or professionals not established in the European Community. (Scheme outside of the EU)

Which will be available to the following:

• Businesses or professionals who have the headquarters of their economic activity outside the territory of the Community and who do NOT have a permanent establishment in this territory.

Yes. To do so, you must request it.

However, depending on the original reason for leaving, a period of quarantine may have to pass before the taxpayer can register for one of the schemes again in any Member State.

Specifically:

• If the taxpayer voluntarily left the scheme, he or she will not qualify to register again until two quarters have passed from the date he or she left the scheme.

• If the taxpayer was excluded due to non-compliance with the norms, he or she will not qualify to register again until eight quarters have passed from the quarter after being excluded.

When the taxpayer was excluded because he or she had stopped complying with the necessary conditions to qualify for the special scheme or it is assumed that he or she had stopped carrying out activities under the special scheme because he or she has not provided TRE services for eight consecutive quarters, a period of quarantine will not be applied.