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Form 369.VAT.Special systems applicable to the provision of services and distance sales of goods.

General data

Designation

Form 369.One Stop Shop (OSS) system VAT tax returns

Type of procedure

Taxation

Subject

Taxes

Object

Filing of VAT returns in the OSS system (European One-Stop Shop for VAT on 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

There are no specific processing steps

Forms

Electronic processing

Resolution deadline

It does not have

Resolution body

Tax Agency

Resources

No appeal is admissible

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 Regulation on Value Added Tax (BOE 31-December-1992)

  • Order HAC/610/2021 of 16 June

    approving form 369 "Value Added Tax.Self-assessment of the special systems applicable to taxpayers providing services to non-taxpayers, making long-distance sales of goods and certain domestic supplies of goods” and determining the method and procedure for its filing (Official State Gazette 18 June 2021).

  • Order HFP/493/2022, of 30 May,

    amending Order HAC/610/2021, of 16 June, approving form 369 "Value Added Tax.Self-assessment of the special regimes applicable to taxable persons who provide services to non-taxable persons, who carry out distance sales of goods and certain domestic supplies of goods" and determining the form and procedure for their submission (BOE 2-June-2022).