Modelo 369: One Stop Shop VAT return (Union scheme)
Modelo 369 is the quarterly VAT return of the One Stop Shop: a business established in Spain that sells goods at a distance or supplies services to consumers in other Member States reports, in a single return filed with the Spanish Tax Agency, the VAT due in each Member State of consumption and pays it in one payment. It is filed during the calendar month following the quarter, even when there were no transactions, after registering for the Union scheme with form 035.
Up to date for 2026 — verified on October 3, 2026ActioFin templateGuide: about 40 min
This content is part of the path: Selling to other EU countries from Spain· Step 6 of 6· Last step of the path
Deadlines
- Calendar month following the quarter
- Filing and payment of the return for each calendar quarter, with or without transactions, while registered in the scheme
- Before starting, or by the tenth day of the month after the start
- Registration with form 035: the scheme applies from the first day of the following quarter, or from the first transaction if form 035 is filed by the tenth day of the following month and the 'Communication of prior transactions' section is completed
- Tenth day of the month following the change
- Form 035 amending the registration details (addresses, bank account, permanent establishments, VAT numbers in other States)
- Fifteen days before the end of the previous quarter
- Form 035 of voluntary deregistration to stop using the Union scheme from the following quarter
- Three years from the date the return was due
- Time limit to correct reported VAT amounts, through a later return; afterwards, the Member State of consumption must be contacted directly
Documents to prepare
- The business's NIF, which is its operator number in the Union scheme
- Record of the scheme's transactions by Member State of consumption, with taxable amount net of VAT and VAT by rate
- Amount of intra-Community distance sales and of electronically supplied, telecommunications, broadcasting and television services to consumers in other States in the preceding calendar year (10,000-euro limit)
- European Central Bank exchange rates of the last day of the quarter (or of the following day if none is published that day), if paid in another currency
- Electronic certificate, or Cl@ve for an individual, to file form 035
No form is attached to this procedure: the link leads to the official page that describes it.
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MODELO 369 — HOJA DE PREPARACIÓN (NO ES EL MODELO 369)
Esta hoja no es el modelo 369: no se presenta, no se firma y no calcula ningún importe. El modelo 369 se presenta por vía electrónica, en la sede electrónica de la Agencia Tributaria.
Declarante: … — NIF, que es el número de operador en el régimen de la Unión: ….
Régimen: régimen de la Unión. Ejercicio …, período 1T.
El modelo 369 se presenta dentro del mes natural siguiente al del final del período al que se refiere: el mes de abril.
Mientras esté registrado en el régimen, el 369 se presenta aunque no haya operaciones. Si no se ha presentado a finales de mes, la Agencia Tributaria envía un recordatorio electrónico el décimo día siguiente al vencimiento. Si por razones técnicas no puede presentarse por internet dentro del plazo, puede hacerse durante los cuatro días naturales siguientes.
Régimen
Declaración trimestral.
Operaciones por Estado miembro de consumo
Por cada Estado miembro de consumo, el formulario pide el código del país, el tipo de IVA de ese Estado y la base imponible en euros. Esta hoja recoge lo que usted ha anotado; no calcula ninguna cuota ni ningún resultado.
Línea 1 (apartado 3, prestaciones de servicios desde el EMID España y desde establecimientos permanentes situados fuera de la UE): Estado miembro de consumo …; tipo de IVA … %; base imponible …,00 €.
Línea 2 (apartado 3, prestaciones de servicios desde el EMID España y desde establecimientos permanentes situados fuera de la UE): Estado miembro de consumo …; tipo de IVA … %; base imponible …,00 €.
Línea 3 (apartado 3, prestaciones de servicios desde el EMID España y desde establecimientos permanentes situados fuera de la UE): Estado miembro de consumo …; tipo de IVA … %; base imponible …,00 €.
Línea 4 (apartado 3, prestaciones de servicios desde el EMID España y desde establecimientos permanentes situados fuera de la UE): Estado miembro de consumo …; tipo de IVA … %; base imponible …,00 €.
Línea 5 (apartado 3, prestaciones de servicios desde el EMID España y desde establecimientos permanentes situados fuera de la UE): Estado miembro de consumo …; tipo de IVA … %; base imponible …,00 €.
Línea 6 (apartado 3, prestaciones de servicios desde el EMID España y desde establecimientos permanentes situados fuera de la UE): Estado miembro de consumo …; tipo de IVA … %; base imponible …,00 €.
El apartado 8, «Resultado de la autoliquidación por EM de consumo», lo rellena automáticamente la aplicación con los datos anteriores.
Pago
Tipo de pago: ingreso total.
Pago antes de presentar, a una entidad colaboradora: su recibo lleva el Número de Referencia Completo (NRC), que se consigna en el modelo 369.
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Who this applies to
- Businesses with their seat in the Spanish VAT territory that have opted into the Union scheme of the One Stop Shop: for them Spain is necessarily the Member State of identification
- Those making intra-Community distance sales of goods to final consumers in other Member States, or supplying services to final consumers located in a Member State where they are not established
- Those established only in Spain who exceed the 10,000-euro limit, net of VAT, of intra-Community distance sales and electronically supplied, telecommunications, broadcasting and television services across the Community during the preceding calendar year, or exceeding it during the current year, or who have opted to tax at destination without reaching it
- It is not compulsory: the One Stop Shop schemes are optional. Without them, the VAT of each Member State of consumption is reported by registering in that State
Worked example
Librería Olmo SL, from Zaragoza, files its third quarter under the Union scheme
Librería Olmo SL sells books through its online shop to consumers in France and Portugal. In 2025 those distance sales came to 18,000 euros net of VAT, above the 10,000-euro limit: since then the VAT on each sale is that of the country of arrival. To avoid registering in France and Portugal it filed form 035 to register for the Union scheme, with Spain as Member State of identification and its NIF as operator number. Between 1 and 31 October 2026 it files modelo 369 for the third quarter: for each Member State of consumption it enters the taxable amount net of VAT of the quarter's sales, broken down by that State's VAT rate, and the resulting VAT; the total of all the VAT amounts is what it pays to its collaborating bank within the same deadline, entering the Full Reference Number (NRC) in the 369 when filing it. If in a quarter it sells nothing outside Spain, it still files the 369.
How to fill it in, step by step
- Check that the Union scheme applies to you: seat in the Spanish VAT territory and intra-Community distance sales of goods or services to final consumers in other Member States; services to customers in Spain and sales of goods not transported between two Member States are reported under the general VAT scheme, in modelo 303, not in the 369.
- Register with form 035, electronically, with an electronic certificate or Cl@ve if you are an individual: the scheme applies from the first day of the following quarter, or from the first transaction if you file form 035 by the tenth day of the following month and state it under 'Communication of prior transactions'. Your operator number is your NIF.
- Keep a record of the scheme's transactions, detailed enough for the administration of the Member State of consumption to check the return, and keep it for ten years from the end of the year of the transaction; issue an invoice for each transaction.
- Gather, for the quarter, the sales and services under the scheme by Member State of consumption (the State of arrival of the goods or where the service is located), with their taxable amount net of VAT and the VAT at that State's rate, broken down by rate; if you were paid in another currency, convert at the exchange rate published by the European Central Bank for the last day of the quarter or, if none is published that day, for the following day.
- File the Union-scheme modelo 369 electronically during the calendar month following the quarter, reporting all the scheme's transactions: you cannot report only part of them, and the return is filed even when there are no transactions.
- First pay the VAT, in euros to two decimals, to a collaborating bank (electronically or at its branches), giving your NIF and the return's details; the bank issues a receipt with the Full Reference Number (NRC), which you enter in modelo 369 when filing it on the electronic office, within the filing deadline. The 369 is never negative and does not offset input VAT.
- If you need to correct the VAT of an earlier quarter, do so in the corrections section of a later return, within three years: Member State of consumption, year, period and the positive or negative difference in VAT.
The form, line by line
- 1. Declarant (Declarante)
- The declarant's NIF and surnames and name or company name. In the Union scheme, the NIF already assigned by the Tax Agency is also your operator number.
- 2. Year and period (Ejercicio y periodo)
- Year and quarter. The 'from' and 'to' dates are only completed if, having changed Member State of identification during the quarter, you must file more than one return for that quarter. Tick 'Return without activity' (Declaración sin actividad) if in the period you made no scheme transactions and have no VAT of earlier quarters to correct.
- 3. Services from Spain as Member State of identification and from permanent establishments outside the EU
- For each Member State of consumption: country code, that State's VAT rate and the taxable amount in euros. Services located in Spain are not included, as they go in the general-scheme returns, nor those located in a Member State where you have a permanent establishment, which go in that establishment's national returns.
- 4. Supplies of goods dispatched or transported from Spain as Member State of identification
- For each Member State of consumption reached by goods whose transport starts in Spain: country code, that State's VAT rate and the taxable amount in euros, whether or not you have a permanent establishment in the State of arrival.
- 5. Services from permanent establishments in Member States other than Spain
- For each permanent establishment: the code of the country where it is located and its VAT identification number (NIVA) in that State; then, for each Member State of consumption, country code, VAT rate and taxable amount in euros.
- 6. Supplies of goods dispatched or transported from Member States other than Spain
- For each country of dispatch other than Spain: its code and the NIVA or other tax identification code in that country, if you have one; then, for each Member State of consumption, country code, VAT rate and taxable amount in euros. This includes goods arriving in Spain from that country of dispatch.
- 7. Corrections of returns for earlier periods (up to 3 years)
- For each Member State of consumption concerned: country code, year and period of the return being corrected, and the positive or negative VAT correction; for instance Germany, Q1 2022, -50 euros if the 300 euros reported should have been 250.
- 8. Result of the return by Member State of consumption
- Filled in automatically from the previous sections. A negative balance in one State, arising from corrections, appears as 'To be refunded by the Member State of consumption' (A devolver por el EM de consumo): it is provisional, decided by that State, refunded to the account given in form 035, and does not reduce what is owed to another State. The 'Balance payable in Spain' (Saldo a ingresar en España) is the sum of the positive results; it is never negative.
- 9. Payment type (Tipo de pago)
- Full payment, partial payment (the amount left unpaid goes in the 'Importe imposibilidad de pago' box) or no payment. If you have an account with a collaborating bank, you are asked for the NRC of the payment, made before filing. A transfer to the Tax Agency's account is only available to a business not established in the Community that has no account with a collaborating bank: it does not apply to a business established in Spain.
Good to know
- When the 10,000-euro limit is exceeded during the current year, destination VAT applies from that moment; the limit does not apply when the distance sales are made, wholly or partly, from a Member State other than that of establishment.
- You may opt to tax at destination even without reaching 10,000 euros. The option is exercised in the census registration or amendment return (Regulation approved by Royal Decree 1065/2007, arts. 9.3 and 10.2), covers at least two calendar years and, once two calendar years have passed, must be renewed or is automatically revoked (VAT Regulation, Royal Decree 1624/1992, art. 22). If those transactions are taxed under the Union scheme, you do not need to prove to the Tax Agency that they were declared in another Member State.
- Besides the 369, the period's total amount of intra-Community distance sales and services under the Union scheme that are not subject to VAT in Spain is entered in box 123 of modelo 303 ('Non-taxable transactions under place-of-supply rules covered by the One Stop Shop special schemes').
- The 369 allows no deduction of input VAT: VAT incurred in other Member States of consumption is recovered through the refund procedure for non-established businesses (modelo 360) if you are not required to register there for other transactions.
- If you do not file the 369 by the end of the month, the Tax Agency sends an electronic reminder on the tenth day after the deadline; later reminders and collection fall to the Member State of consumption, whose penalties and surcharges are outside the One Stop Shop.
- The Member State of identification may exclude you of its own motion if you have had no scheme transactions for two years or systematically breach its rules; after an exclusion for breaches you cannot rejoin in any State for the following two years.
- The non-Union scheme (businesses not established in the Community) and the import scheme (consignments of up to 150 euros from third countries, monthly return) have their own form 369 and their own form 035: this guide covers only the Union scheme.
Common mistakes
- Not filing the 369 in a quarter with no sales abroad: while registered, the return is filed all the same.
- Reporting in the 369 services supplied to consumers in Spain or sales of goods not transported between two Member States: they go under the general scheme and modelo 303. By contrast, distance sales arriving in Spain of goods dispatched from another Member State are included in the Union scheme (domestic supplies facilitated by an electronic interface for a non-established seller also fall within the scheme, but are outside this guide).
- Deducting VAT incurred in the Member State of consumption: the 369 only carries output VAT.
- Reporting in the 369 only the sales to some States: once in the scheme, all the transactions it covers are reported.
- Correcting an earlier quarter by filing that return again: the correction goes in a later return, in the corrections section, within three years.
- Splitting sales to stay under 10,000 euros: the Act forbids splitting the consideration for this purpose.
Frequently asked questions
When is modelo 369 filed?
For each calendar quarter, during the calendar month following the end of the quarter, while the business is registered in the Union scheme and even if it carried out no transactions.
Which VAT is reported, Spanish VAT or the customer's country's?
That of each Member State of consumption: for goods, the State of arrival; for services, the State where they are located. The taxable amount and VAT are entered by State and by rate; this guide does not carry the rates of other States.
Can I choose another country as Member State of identification?
No. A business with its seat in the Spanish VAT territory must necessarily choose Spain, and cannot change its Member State of identification.
How do I pay the VAT of the 369?
In euros, to a collaborating bank, before filing: you give your NIF and the amount, receive the Full Reference Number (NRC) and enter it in the 369 within the filing deadline. If you file without payment or pay only part, the electronic office offers an additional-payment procedure; if you do not pay in full, the Agency sends a reminder on the tenth day after.
How do I leave the Union scheme?
With form 035 of deregistration, filed at least fifteen days before the end of the calendar quarter preceding the one in which you want to stop applying it.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- Spanish Tax Agency — Procedure sheet G420, Modelo 369 (modelo 303 among the VAT procedures l. 9, three forms by scheme l. 39-41, Order HAC/610/2021 l. 46) — October 5, 2026
- Spanish Tax Agency — Filing of periodic returns, modelo 369, general questions (non-Union and Union schemes, calendar quarter l. 20-23, import scheme, calendar month l. 24-26, deadline and duty without transactions l. 27, all transactions l. 29, output VAT only l. 31, modelo 360 l. 33, corrections within three years l. 43-45, never negative l. 47-48, reminders l. 50-56) — October 5, 2026
- Spanish Tax Agency — One Stop Shop special schemes, general questions (one State, one return, one payment l. 20-22, Union scheme l. 36-44, Spain as State of identification l. 79 and l. 99, State of consumption l. 112-114, import scheme 150 euros l. 50) — October 5, 2026
- Spanish Tax Agency — Registration in the Union, non-Union and import schemes (optional l. 19, form 035 l. 20 and l. 26-28, NIF, certificate and Cl@ve l. 31-33, effects of registration l. 38-39, import scheme from the assignment of the NIOSS, starting with IM l. 41, operator numbers NEUOSS, NIOSS and NIF l. 44-46, amendment l. 54-56, deregistration l. 58-60, exclusion and quarantine l. 63-67) — October 5, 2026
- Spanish Tax Agency — Procedure sheet G333, Form 035 (registration, amendment and deregistration l. 32, Order HAC/611/2021 l. 38) — October 3, 2026
- Spanish Tax Agency — Modelo 369 help manual, Union scheme, 7. Corrections of returns for earlier periods (three years l. 14, data by State l. 15-16, example Germany Q1 2022 -50 l. 17-21) — October 5, 2026
- Spanish Tax Agency — Modelo 369 help manual, index (import scheme, six sections l. 15-21; non-Union scheme, six sections l. 22-28; Union scheme, nine sections l. 29-38) — October 5, 2026
- Spanish Tax Agency — Modelo 369 help manual, Union scheme, 1. Declarant (NIF and surnames and name or company name l. 14) — October 5, 2026
- Spanish Tax Agency — Modelo 369 help manual, Union scheme, 2. Year and period (year and quarter l. 14, from and to dates on a change of State of identification l. 15-23, return without activity l. 24) — October 5, 2026
- Spanish Tax Agency — Modelo 369 help manual, Union scheme, 3. Services from Spain as Member State of identification (country code, VAT rate and taxable amount l. 14-15, excluded services l. 16-17) — October 5, 2026
- Spanish Tax Agency — Modelo 369 help manual, Union scheme, 4. Supplies of goods dispatched or transported from Spain (data by State of consumption l. 14-15, with or without a permanent establishment l. 16) — October 5, 2026
- Spanish Tax Agency — Modelo 369 help manual, Union scheme, 5. Services from permanent establishments in other Member States (country and NIVA of the establishment l. 14, data by State of consumption l. 15-16) — October 5, 2026
- Spanish Tax Agency — Modelo 369 help manual, Union scheme, 6. Supplies of goods dispatched or transported from other Member States (country of dispatch and NIVA l. 14, data by State of consumption l. 15-16, arrival in Spain l. 17) — October 5, 2026
- Spanish Tax Agency — Modelo 369 help manual, Union scheme, 8. Result of the return by Member State of consumption (filled in automatically l. 14, to be refunded by the State of consumption l. 15, no offsetting l. 16, balance payable in Spain l. 17-18) — October 5, 2026
- Spanish Tax Agency — Modelo 369 help manual, Union scheme, 9. Payment type (full, partial or no payment l. 16-18, account question only for those not established in Spain l. 14, NRC l. 20, transfer without an account at a collaborating bank l. 21-23) — October 5, 2026
- Spanish Tax Agency — Modelo 303, 2026 instructions (who files modelo 303 l. 37-40, general scheme: boxes of modelo 303 l. 89-90, box 123 for non-taxable transactions under the One Stop Shop l. 348-351) — October 5, 2026
- BOE — Order HAC/610/2021 of 16 June approving modelo 369. The BOE serves no consolidated text (act.php redirects to the published text); its only later reference amends art. 7.2 (l. 170), which this guide does not use: filers and period, quarter or month (art. 2, l. 83-87), deadline (art. 3, l. 89), electronic filing on the e-office (art. 4, l. 91-93), payment to the collaborating bank with NIF and amount l. 110-119, periods 1T to 4T and 1M to 12M l. 113-115, receipt with NRC l. 120-121, NRC entered in the 369 l. 122-124, four days for technical reasons l. 129, filing without payment l. 135, return without activity l. 139, additional payment l. 143-145 — October 5, 2026
- BOE — Order HFP/493/2022 of 30 May amending Order HAC/610/2021: single article, only paragraph 2 of article 7, payment by transfer for businesses not established in the Community under the Union or non-Union scheme, without an account at a collaborating bank (l. 76-78) — October 5, 2026
- BOE — VAT Regulation, Royal Decree 1624/1992, consolidated text: art. 22, proof except under the Union scheme (l. 955-956) and option renewed after two calendar years (l. 957) — October 5, 2026
- BOE — General Regulation approved by Royal Decree 1065/2007, consolidated text: the census registration return serves to opt out of Spanish taxation of the supplies of art. 68.Cuatro and the services of art. 70.Uno.8.º of the VAT Act (art. 9.3 h and s, l. 890, l. 898, l. 910), and so does the amendment return (art. 10.2 f and r, l. 959, l. 967, l. 982) — October 5, 2026
- BOE — VAT Act 37/1992, consolidated text: art. 73 (10,000-euro limit l. 2433, exceeded during the year l. 2434, sales from another State l. 2435, two-year option l. 2436, no splitting l. 2437) and arts. 163 unvicies to tervicies (scope l. 4784-4799, obligations l. 4808-4828: NIF, start declaration, quarterly return and its content, ECB rate l. 4821, corrections l. 4822, payment l. 4823, ten-year record l. 4824-4826, invoice l. 4827; no deduction l. 4838) — October 5, 2026
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