Novelties E-commerce
If have an e-commerce or are in roads to set it, have to know the new fiscal measures
The novelty calls model 369. A model that is a tax that has gone in in force the past 1 July 2021 and that from now the e-commerce will have to present. By means of this model ingresa the VAT of the countries of the EU in which they sell products or loan services to individual clients through an electronic business.
Like this then , if your have a business of this type, will have to indicate the VAT of the country of where was your client, clear it in the model 369 and later Property will deliver these IVAs in each corresponding country.
If you are given/to of tall in the Regime of the Union or in the External Regime of the Union, will have to present the model 369 trimestralmente (of electronic form through the web of Property),if you are it in the Regime of Import, has to do mensualmente.
Give of tall in the Only Window
Besides, if you sell to individuals of the European Union through canals on line and the volume of these sales represents an upper turnover to the €10.000 to the year, are obliged/to to give you of tall in the OSS (One-Stop-Shop) or Only Window through the model 035. Without forgetting that you have to invoice with the VAT of the country of your client and clear it trimestralmente in the model 369.
Important: while you do not surpass the amount indicated will follow acting as until the moment, applying the Spanish VAT (if the business is given of tall in Spain),will appear in the box of the model 303 like inner operation and will clear in VAT in our country.
To end to carry these new fiscal regulations correctly and without running risks, the most recommended is to put them in hands of your agents of confidence.
Like this then , if your have a business of this type, will have to indicate the VAT of the country of where was your client, clear it in the model 369 and later Property will deliver these IVAs in each corresponding country.
If you are given/to of tall in the Regime of the Union or in the External Regime of the Union, will have to present the model 369 trimestralmente (of electronic form through the web of Property),if you are it in the Regime of Import, has to do mensualmente.
Give of tall in the Only Window
Besides, if you sell to individuals of the European Union through canals on line and the volume of these sales represents an upper turnover to the €10.000 to the year, are obliged/to to give you of tall in the OSS (One-Stop-Shop) or Only Window through the model 035. Without forgetting that you have to invoice with the VAT of the country of your client and clear it trimestralmente in the model 369.
Important: while you do not surpass the amount indicated will follow acting as until the moment, applying the Spanish VAT (if the business is given of tall in Spain),will appear in the box of the model 303 like inner operation and will clear in VAT in our country.
To end to carry these new fiscal regulations correctly and without running risks, the most recommended is to put them in hands of your agents of confidence.
