Royal Decree-Law 7/2021 on the transposition of European Union directives, and orders HAC/610 and 611/2021, in force since July 1, 2021, have established a series of changes in the operation of VAT,with the aim of ensuring that VAT is paid where the consumption of goods and services occurs, and eliminate the exemption for imports of goods of less than € 22.
Three special VAT regimes are ordered whose fees will be paid through a single window (OSS One Stop Shop), which include the following operations:
- Services to final consumers provided by entrepreneurs not established in the EU. OSS External Regime of the Union.
- Services and sale of goods to final consumers provided by established in the EU, but not in the member state where they are consumed.
- Internal deliveries through platforms that provide goods from suppliers not established in the EU. These two types of operations are covered by the OSS Union Regime.
- Distance sales of goods imported from third countries with a value equal to or less than € 150. IOSS Import Regime.
The fundamental idea is that these operations are taxed in the country of destination of the operation. In the case of delivery of goods, the transport must be borne by the seller
Digital platforms become taxable persons by legal imperative.
One-stop-shop (OSS) regimes
|External regime of the OSS union||OSS Union Regime||OSS import regime|
|Services to final consumers provided by entrepreneurs not established in the Community||
An External Regime of the Union will be eligible for entrepreneurs or professionals not established in the EU, who provide services to final consumers established in the Community.
The special scheme shall apply to all supplies of services to be deconstrued as having been effected in the Community. It includes the Canary Islands, Ceuta and Melilla if they do not have a permanent establishment in Spanish territory.
The Union schemeincludes sales to final consumers in which the seller transports the goods from one Member State to another, where the customer’s domicile is located. The goods are located within the Community.
Before 01/07, sales were taxed in the State of origin of the goods, unless they exceeded a sales threshold that each country had established. If the country-to-country limit was exceeded, the transaction was taxed at the customer’s domicile.
As of 01/07,a single threshold for digital sales and services (EU as a whole, not State to State) of €10,000 is established. If this joint limit is exceeded, the taxation will become that of the place of destination of the goods.
To enter the VAT that accrues from other states, through the “single window (OSS)” system, you must OPT through a Census Form 035.
The tax rates in force in the rest of the EU countries can be seen in this link on the AEAT page.
All these special one-stop-shop schemes allow, by means of a single self-assessment: Form 369, submitted electronically to the Tax Administration of the Member State where the entrepreneur is identified, to pay the Value Added Tax due on all transactions carried out in the Community (States of destination).
1. Settlement period of this model:
- External and Union regime: Calendar quarter.
- Import regime: Calendar month.
2. Deadline for submission:the calendar month following that of the end of the period to which the declaration relates. If the last day is non-working in Spain, the end of the term does not change.
3. While the taxable person is registered under the special scheme, he is required to submit it,irrespective of whether or not supplies of goods or services have been supplied during the period of the declaration.
4. Once the declaration has been sent, it cannot be modified (not substitutes or complementary).
5. The appropriate corrections shall be included in the following self-assessment.
6. Quotas + and – from different Community Member States are not compensated.
7. Only accrued fees are declared. Those supported from other countries are recovered via 360-361 models.
8. No deferrals or instalments are granted. There is no direct debit, they are always paid by NRC.
The operations included in this model will also be declared in VAT Form 303, within the additional information.