Order HAP/460/2015, of 10 March, approving Form 368 for "Periodical declaration and settlement for special Value Added Tax regimes applicable to telecommunications, broadcasting and television services and services provided electronically" with details of the relevant general conditions and the procedure for presenting the same (Official State Gazette of 18 March)

Form 368 is approved and this should be used by taxpayers subject to one of these regimes if the Member state in which they are registered is Spain and they have accordingly registered in the system using Form 034 for "Registration, amendment and de-registration in the Special System for Value Added Tax applicable to telecommunications, broadcasting and television services and services provided electronically".

This form is to be used by:

  • Entrepreneurs and professionals not established in the Community in the sense of Article 163.18.2.a) of Act 37/1992, of 28 December, who are subject to the special Value Added Tax regime applicable to telecommunications, broadcasting and television services and services provided electronically and who are registered in Spain.(Scheme outside of the EU)
  • Entrepreneurs and professionals established in the Community but not in the member state of consumption, in the sense of Article 163.21.2.a) of Act 37/1992, of 28 December, who are subject to the special regime applicable to telecommunications, broadcasting and television services and services provided electronically and are registered in Spain.(EU regime).

This declaration must be presented every three calendar months, within twenty days from the end of the period to which the declaration refers, irrespective of whether telecommunications, broadcasting, television or other electronic services have been provided.

Declarations may be presented in the following ways:

  • Taxpayers subject to the non-EU regime should use an officially recognised electronic certificate.For the presentation of Form 368 by these taxpayers joint tax reporting has been authorised.
  • Taxpayers subject to the EU regime can file returns with an officially recognised electronic certificate or using the Cl@ve PIN code if the taxpayer is an individual.These taxpayers may present Form 368 using powers of attorney or the joint reporting scheme.

The special regimes applicable to telecommunications, broadcasting and television services and services provided electronically (SectionIX, IX, Chapter XI of Act 37/1992), which came into force on 1 January 2015, are voluntary and allow entrepreneurs not established in the Community (non-EU regime) and those established in the Community (EU regime) who have chosen Spain as their country of registration to pay VAT for telecommunications, broadcasting and television services and services provided electronically to end consumers in the Community in a single state, that in which they are registered.

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  •  Orden HAP/460/2015, de 10 de marzo,
    por la que se aprueba el modelo 368 de "Declaración-liquidación periódica de los regímenes especiales aplicables a los servicios de telecomunicaciones, de radiodifusión o de televisión y a los prestados por vía electrónica en el Impuesto sobre el Valor Añadido" y se determinan las condiciones generales y el procedimiento para la presentación del mismo.
     (BOE, 18-marzo-2015)
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