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Form 368 instructions: EU regime

Tax declaration: Regime of the Union

1. Declarant:

Enter the NIF of the declarant

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 reasons:

    1. “Change of Member State of identification due to cessation of establishment”

    2. 'Change of identified Member State due to a relocation of the headquarters'

    3. 'No longer complies with the Union Regime', and is requesting to continue cohering with the regime outside of the Union in Spain from the same date.

The 'Date until' corresponds with the date on which the deregistration 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 the 'Modified declaration' when there is a previous declaration for the same fiscal year and period for which you want to change the details provided.

    A modified declaration is also presented in order to pay outstanding VAT (from a previous declaration for the same fiscal year and period). As a reminder, you can only make the payment in Spain if the Member State of consumption has not issued a payment reminder.

    When submitting a 'Modified declaration', the details from the previous declaration will also appear. In this case, the declarant must modify the corresponding details in section 3 and 4, which will definitively appear in the declaration.

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.

This section cannot include telecommunications, radio and television broadcasting or electronic services provided in the territory of application of the tax. These service provisions are subject to the general regime of the Tax.

Nor can you include telecommunications, broadcasting and television or electronic services provided in a Member State where you have a Permanent Establishment in this section. These operations will be included in the national VAT declarations of the aforementioned Permanent Establishment.

4. Provision of services from permanent establishments located in Member States other than Spain:

You must provide the Country Code in which the establishment is located for each Permanent Establishment, as well as the VAT ID No./Other ID codes that have been attributed in relation thereto.

For each Permanent Establishment and for each Member State of consumption in which service provisions indicated 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.

In this section, you cannot include telecommunications, broadcasting and television or electronic services provided in a Member State where the businesspersons or professionals have the headquarters of their economic activity or a permanent establishment. These operations will be included in the national VAT declarations of the corresponding States of consumption.

5. Type of declaration:

The result of the declaration will always be positive (except for declaration type 'No Activity'), and you will need the NRC Complete Reference Number to make the payment.

You must indicate:

  1. Total Income : When the entire balance of VAT payments resulting from the declaration is entered

  2. Partial Income l: When you are not paying the full amount of VAT resulting from the declaration.

    You should enter the amount of VAT to be paid in the box 'Amount', and the outstanding amount to be paid will appear in the box 'Outstanding amount to pay'.

  3. No income : When you are not going to pay any of the VAT resulting from the declaration.

If, after submitting the declaration, you want to make a payment for the amount of VAT pending payment, you should present a modified declaration for the same fiscal year and period. As a reminder, you can only make the payment in Spain if the Member State of consumption has not issued a payment reminder.