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
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).