The new form 369 of the one-stop shop
Patrick Gordinne Perez2024-12-15T05:52:17+00:00Form 369 is a tax return intended for the settlement of VAT for companies making sales to final consumers in other EU countries.
Introduced on 1 July 2021, it aims to simplify tax management in e-commerce.
This model is part of the One Stop Shop system, allowing businesses to declare their transactions centrally. It facilitates regulatory compliance and reduces the administrative burden associated with VAT management.
Understanding the form 369
In the field of e-commerce, a thorough understanding of Form 369 is essential for the tax compliance of companies operating in the European Union.
Definition and purpose of Form 369
Form 369 is a tax return that simplifies the settlement of VAT for companies that make sales to final consumers in different EU countries.
Its design responds to the need to optimise processes and reduce the administrative burden faced by companies having to register in each country where they carry out commercial transactions.
Regulatory context
The implementation of form 369 is aligned with the most recent EU regulations on VAT in e-commerce.
Introduced from 1 July 2021, it seeks to unify VAT tax treatment, making it easier for businesses to comply with their obligations without the previous inconveniences.
This regulatory context establishes the One-Stop Shop (OSS), a centralised system that allows VAT to be managed at a single point of contact, which represents a significant change in the way tax returns are handled.
Advantages of the One Stop Shop or OSS system
The OSS offers multiple benefits to businesses that are affected by cross-border trade relations.
Some of the most important of this from 369 are:
- Reduced bureaucracy: Companies no longer need to register in each country where they make sales, which greatly simplifies tax management.
- Centralised filing: The ability to file all returns from one place reduces the time and effort required to comply with tax obligations.
- Avoidance of double taxation: Through OSS, the risks of having to pay VAT in more than one country are minimised, ensuring fair tax treatment.
- Ease of adaptation: Businesses can adjust their operations more quickly to regulatory changes, as OSS is designed to incorporate new legislation in an efficient manner.
These advantages not only enhance the competitiveness of companies, but also foster a more dynamic business environment in the digital age.
With the growth of e-commerce, the relevance of the Form 369 and the OSS system becomes increasingly crucial in the framework of European tax rules.
What is the purpose of form 369?
The AEAT form 369 is used to declare and settle the VAT charged in European countries on distance sales and the provision of online services, provided that the amount exceeds €10,000.
If your intra-Community transactions do not reach €10,000, you have to pay VAT as usual, i.e. on form 303.
Scope of application of Form 369
Form 369 applies in a very specific context within e-commerce and activities related to the provision of digital services.
The following are the companies and activities that are subject, as well as the exemptions and limits that may exist.
Companies and activities subject to form 369
This form has a scope of application that mainly includes companies that make sales to final consumers in the European Union.
The following activities are considered to be subject to Form 369:
- E-commerce companies that offer physical products to individuals located in other EU countries.
- Digital service providers that offer their services to consumers through online platforms, such as software, digital courses, and subscriptions.
- Traders offering products on a continuous basis and where there is a common relationship with the consumer in the EU.
Exemptions and turnover limits
Under certain circumstances, companies may be exempt from filing Form 369 if they do not exceed a defined turnover threshold.
This threshold is €10,000 per year on sales to final consumers in the EU.
Businesses that do not reach this threshold may choose to handle VAT in a similar way as they did before the implementation of Form 369.
This means that, if income from sales to private individuals in the EU does not reach €10,000, they are allowed to apply the Spanish tax regime.
Therefore, it is not necessary to register with the OSS or file Form 369 until this figure is exceeded.
Special regimes applicable
In the context of form 369, there are certain special regimes that companies can take advantage of.
These regimes include:
- Selling products and services that are exempt from VAT, in accordance with the legislation in force in the country of destination.
- Apply reduced VAT rates depending on the type of product or service offered, which may change depending on the regulations of each EU Member State.
- Use the benefits of OSS to simplify compliance with tax obligations in multiple jurisdictions.
These options aim to facilitate proper VAT management and minimise bureaucratic complexities, allowing companies to focus on growth and expansion in the European market.
Very important, the VAT of the European countries in which you sell or provide your services, not the Spanish VAT, is entered on form 369.
That is why it is essential to know the VAT charged by each European country.
Here they are.
The different Ivas charged in EU countries
VAT in European countries for form 369
This table will be very useful for you to know the VAT you have to charge in each European country.
EU countries | General VAT | Reduced VAT | Super-reduced VAT | |||
🇩🇪 Germany | 19 % | 7 % | – | |||
🇦🇩 Andorra | 4,5 % | 9,5 % | 2,5% – 1% | |||
🇦🇹 Austria | 20 % | 13 % | 10 % | |||
🇧🇪 Belgium | 21 % | 12 % | 6 % | |||
🇧🇬 Bulgaria | 20 % | 9 % | – | |||
🇨🇾 Cyprus | 19 % | 9 % | 5 % | |||
🇭🇷 Croatia | 25 % | 13 % | 5 % | |||
🇩🇰 Denmark | 25 % | – | – | |||
🇸🇰 Slovakia | 20 % | 10 % | – | |||
🇸🇮 Slovenia | 22 % | 9,5 % | – | |||
🇪🇸 Spain | 21 % | 10 % | 4 % | |||
🇪🇪 Estonia | 20 % | 9 % | – | |||
🇫🇮 Finland | 24 % | 14 % | 10 % | |||
🇫🇷 France | 20 % | 10 % | 5,5% – 2,1% | |||
🇬🇷 Greece | 24 % | 13 % | 6 % | |||
🇳🇱 Netherlands | 21 % | 9 % | – | |||
🇭🇺 Hungary | 27 % | 18 % | 5 % | |||
🇮🇪 Ireland | 23%** | 13,5 % | 9% – 4,8% | |||
🇮🇹 Italy | 22 % | 10 % | 5% – 4% | |||
🇱🇻 Latvia | 21 % | 12 % | 5 % | |||
🇱🇹 Lithuania | 21 % | 9 % | 5 % | |||
🇱🇺 Luxembourg | 17 % | 14 % | 8% – 3% | |||
🇲🇹 Malta | 18 % | 7 % | 5 % | |||
🇵🇱 Poland | 23 % | 8 % | 5 % | |||
🇵🇹 Portugal | 23 % | 13 % | 6 % | |||
🇬🇧 United Kingdom* | Thank you | Brexit | ||||
🇨🇿 Czech Republic | 21 % | 15 % | 10 % | |||
🇷🇴 Romania | 19 % | 9 % | 5 % | |||
🇸🇪 Sweden | 25 % | 12 % | 6 % | |||
🇨🇭Switzerland* 7.7 | 7,7 % | 3,7 % | 2,5 % |
This was done as of the date of the article
Remember that if you exceed €10,000 in distance sales or provision of services in Europe, you will have to start declaring and paying VAT from the other countries to the Spanish tax office via form 369 in the following quarter.
How to file form 369
The form 369 is filed through the website of the tax agency on this page: form 369 of the special regime tax return.
In order to file form 369, you will need a digital certificate or a password.
Regime outside the European Union
Businesses not established in the EU
This possibility of “centralising” in a single return the VAT charged in different EU countries is also applicable to businesses not established in the EU that provide services to final consumers in the EU.
These non-established businesses may also use form 369 AEAT to declare the VAT they charge on a quarterly basis (in this case they must complete the sections of this form relating to the EU’s external system ).
Example of form 369 declaration
Thus, if a US company provides services to Spanish, French and German end-consumers, it can choose to settle in Spain all VAT charged in these three countries by filing form 369 with the Spanish tax authorities.

Procedure for filing Form 369
The procedure for filing Form 369 is structured in several steps that facilitate both the registration and the VAT return by businesses operating in the context of e-commerce within the EU.
Registration at the One-Stop-Shop
The first step in complying with tax obligations is to register with the One-Stop-Shop (OSS).
This portal simplifies the filing process and allows companies to manage their tax obligations from a single point.
Filing Form 035
Entities wishing to use the OSS system should start by filing Form 035.
This form requests relevant information about the company’s activity and its country of establishment.
It is essential that it is completed accurately to avoid later setbacks.
Form 369 registration obligations
Once the Form 035 has been filed, companies must ensure that they comply with all registration obligations.
This includes updating any changes in their activity, location or type of products or services offered.
Keeping the information up to date is crucial for the proper functioning of the system.
Collection of data required for form 369
After registration, you will move on to the collection of the data necessary for the filing of Form 369.
This process involves gathering accurate information on all transactions carried out during the quarter.
Types of sales and transactions to be declared on form 369
- Sales to final consumers (B2C): This refers to goods sold to private individuals in the EU.
- Supply of digital services: Includes services such as apps, online courses, among others, to users in the EU.
Information required for VAT form 369
The information required includes the following elements:
- Total amount of sales made in the quarter.
- Applicable VAT rate according to the legislation of each EU country where sales were made.
- Destination country classifications for each transaction.
Completing and filing the form
Completing the Form 369 requires attention to detail and proper organisation to ensure that all information collected is accurate and complete.
Steps for completing the Form 369
The process of completing Form 369 can be broken down into the following steps:
- Compile the information on digital sales and services made during the quarter.
- Ensure that the VAT rates are correct and correspond to each country.
- Enter all the data in the form following the guidelines established by the Tax Agency.
Sending Form 369 online to the Tax Agency
Finally, once the Form 369 has been completed, it is necessary to send it digitally to the Tax Agency.
This submission must be done within the established deadlines to avoid fines or penalties.
Electronic filing ensures that the process is carried out efficiently and securely.
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Leer másDeadlines and Conditions for Filing Form 369
Compliance with the established deadlines and the conditions for filing Form 369 is essential to avoid penalties and to maintain a smooth relationship with the Tax Agency.
Quarterly filing dates
Form 369 is filed quarterly, which means that companies must be aware of the deadlines for filing this return.
The filing dates are as follows:
- First quarter (January to March): Until 30 April.
- Second quarter (April to June): Until 31 July.
- Third quarter (July to September): Until 31 October.
- Fourth quarter (October to December): Until 31 January of the following year.
It is essential that companies comply with these 369 deadlines to avoid surcharges and fines from the Tax Agency.
Missing any of these deadlines can result in tax complications that could affect business operations.
Status of taxpayers
The obligation to file Form 369 falls on those companies whose invoicing to final consumers in other EU countries exceeds 10,000 euros per year.
This includes both e-commerce companies and digital service providers.
Specific conditions include:
- Businesses making sales through their website to individuals in the EU.
- Businesses offering digital services to consumers in EU Member States.
Businesses that do not reach this threshold are not required to file Form 369 and may continue to file VAT returns with Form 303, as they did previously.
Consequences of non-compliance
Failure to file Form 369 within the stipulated deadlines can lead to various repercussions.
The most common consequences are:
- Fines and surcharges: The Tax Agency imposes penalties that can range from a percentage of the undeclared VAT to fixed fines for failure to file.
- Loss of entitlement: Non-compliant companies may lose access to favourable tax regimes.
- Tax demands and inspections: Non-compliance may result in more exhaustive tax audits, which could damage the stability and reputation of the company.
It is therefore crucial that companies keep a close eye on their tax obligations when filing Form 369 to avoid any legal or financial complications.
Form 369 In a nutshell
If you sell in Europe and in one country or in total you exceed the €10,000 barrier, the following quarter you will have to declare the VAT of those countries.
In other words, you will have to know the VAT of all the countries in which you sell and put it on your declaration form 369.
In other words, up to 10.000 1000 € your customers pay you the Spanish VAT and if you exceed that limit, your customers will have to pay you the VAT of where your customer is from.