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Tax register of the special systems applicable to the supply of services, long-distance selling of goods and certain domestic supplies.Form 035

General data

Designation

Tax register of the special systems applicable to the supply of services, long-distance selling of goods and certain domestic supplies.Form 035

Type of procedure

Registers and censuses

Subject

Taxes

Object

Procedure for managing the registration in the OSS (One-Stop Shop for cross-border sales).

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Company

Place of presentation

Telematics

Documentation

Documentation held by the interested party

Phases of the procedure/service

Home:submission of form 035

Processing:the administration may verify the veracity of the data communicated by the interested party in his declaration.

Termination:communication of the agreement by electronic means to the person concerned.

Forms

Electronic processing

Resolution deadline

1 Month/s

Resolution body

Tax Agency

Resources

Economic-administrative claim:within one month from the day following the day of notification of the contested act or the day on which the procedure or the prior appeal for reconsideration may be deemed to have been settled.It will be addressed to the administrative body that made the appealable decision.

Replenishment:within a period of one month and on an optional basis, before the Office from which the administrative act to be appealed originates, stating that no economic-administrative claim has been lodged against it.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

  • Royal Decree 1624/1992 of 29 December 1992,

    approving the Value Added Tax Regulation (BOE, 31-December-1992)

  • Order HAC/611/2021 of 16 June

    approving form 035 "Declaration of commencement, modification or cessation of operations included in the special schemes applicable to taxable persons who provide services to non-taxable persons or who carry out distance sales of goods or certain domestic supplies of goods" and determining the form and procedure for its submission (BOE 18-June-2021).