Form 369.VAT.Special systems applicable to the provision of services and distance sales of goods.
Form 369.One Stop Shop (OSS) system VAT tax returns
Type of procedure
Filing of VAT returns in the OSS system (European One-Stop Shop for VAT on cross-border sales).
General information on the procedure
Place of presentation
Documentation held by the interested party
Phases of the procedure/service
There are no specific processing steps
It does not have
No appeal is admissible
Information linked to e-processing
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
- 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).