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V0097-22 21 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas a distancia intracomunitarias

Union scheme self-assessments via Form 369 shall be quarterly

A company selling footwear within the European Union inquires whether Form 369 must be submitted on a monthly basis. The DGT clarifies that, if the Union scheme is opted for, self-assessments will be conducted quarterly.

The question raised

1.- Whether they must submit form 369 for self-assessment in Value Added Tax on a monthly basis to declare footwear sales.

The DGT's ruling

If the applicant opts for the Union scheme, they must submit a tax return for each calendar quarter. These returns shall be submitted during the month following the period to which they refer. The application of this scheme is optional for those who exceed the threshold of 10,000 euros or decide to tax at destination.

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