What is Modelo 369?
Modelo 369 is a tax declaration form used to report and pay VAT under the One-Stop-Shop (OSS/IOSS) regime. This model is mandatory for self-employed individuals and companies conducting cross-border sales of goods or services within the European Union to final consumers (B2C).
Who is required to file Modelo 369?
The following are required to file this form:
- Self-employed individuals registered under the One-Stop-Shop (OSS/IOSS) regime.
- Those conducting distance sales of goods within the EU to final consumers.
- Providers of digital services to final consumers within the EU.
When is Modelo 369 filed?
Modelo 369 is filed quarterly, within the month following the end of each quarter:
- First Quarter: January - March (filed in April).
- Second Quarter: April - June (filed in July).
- Third Quarter: July - September (filed in October).
- Fourth quater: October - December (filed in January of the following year).
How is Modelo 369 filed?
It must be filed exclusively online through the Spanish Tax Agency’s electronic platform. You will need:
- A digital certificate or Cl@ve PIN.
- Registration in the One-Stop-Shop (OSS/IOSS) regime.
What information must be included in Modelo 369?
The following information must be declared in Modelo 369:
- Revenue from cross-border sales within the EU.
- The VAT corresponding to each Member State where the operations occurred.
- Total amounts broken down by country.
What happens if I don’t file Modelo 369 on time?
Failure to submit this form within the established deadline may result in financial penalties, surcharges, and late payment interest depending on the circumstances.
Can a Modelo 369 declaration be corrected?
Yes, if you discover an error, you can submit a rectifying or complementary declaration to correct the incorrect data. This is also done electronically.