Form 368 instructions: Non-EU regime

Tax declaration: Regime outside of the Union

1. Declarant:

Enter the NOE assigned to the declarant by the State Tax Administration Agency.

The NOE appears on the Express Agreement to register in the special regime.

2. Exercise and period:

• Enter the fiscal year and period (first quarter, second quarter, third quarter or fourth quarter)

• Enter the dates: Date from - Date to

  corresponding to the declared period, when this does not correspond to a calendar quarter, only when:

  1. The date of inclusion in any of the special regimes is after the first day of the quarter.

     The 'Date from' corresponds with the date of inclusion in the corresponding special regime.

  2. The State Tax Administration Agency has recognised the deregistration from the special regime for the following reason:

     1. Change of Regime for a new Permanent Establishment in a Member State

        The “Date until” will correspond to the date on which the withdrawal from the corresponding special regime has been agreed.

        • Fill in the 'Declaration with no activity' when, for the period of declaration, the businessperson or professional has not provided any of the services detailed in the special regime.

        • Fill in "Amended Tax return" when a previous Tax return has been filed for the same fiscal year and period containing details you wish to amend.

When it is acknowledged that the declaration is a modified version, the details from the previous declaration will appear. In this case, the declarant can change the corresponding details in section 3, entering the correct information.

3. Provision of services from the Member State of identification Spain:

For each Member State of consumption in which service provisions included in this regime have been performed, the following details must be provided:

Country code of the Member State of Consumption, the VAT Rate of the Member State of Consumption and the Gross tax base in euros.