Modelo 369: VAT. Self-assessment under the OSS / IOSS special schemes¶
Modelo 369. Value Added Tax. Self-assessment under the special schemes applicable to taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods.
VAT self-assessment of the one-stop-shop special regimes (OSS and IOSS) for cross-border sales to consumers in other Member States.
- IVA
- Filed when the event occurs
- 10 casillas in 8 sections
- 5 filled from your records
- 3 calculated
- 2 reference only
Established by
- Orden HAC/610/2021 art. 1, art. 2, art. 3
- Ley 37/1992 art. 163 octiesdecies, art. 163 noniesdecies, art. 163-vicies, art. 163 unvicies, art. 163-duovicies, art. 163-tervicies, art. 163 quatervicies, art. 163 quinvicies, art. 163-sexvicies, art. 163-septvicies, art. 163-octovicies
Declarante¶
Filing year to which the self-assessment relates
Reference only Year
- Required
Legal basis
- Orden HAC/610/2021 art. 1
Registry identifiers
- Casilla id
decl.ejercicio- Semantic role
filing_year- Registry section
declarante- Sources
aeat-dr-369-2021- Revisions
esquema-unionesquema-importacionesquema-exterior
Period of the return
Reference only Period
- Required
Legal basis
- Orden HAC/610/2021 art. 2
Registry identifiers
- Casilla id
decl.periodo- Semantic role
filing_period- Registry section
declarante- Sources
aeat-dr-369-2021- Revisions
esquema-unionesquema-importacionesquema-exterior
IVA › Exterior › Totales¶
Total VAT output tax under the Non-Union scheme (sum of amounts by destination)
Calculated for you from iva.exterior.de.services-cuota Amount in euros
Legal basis
- Ley 37/1992 art. 163 octiesdecies, art. 163 noniesdecies, art. 163-vicies
- Orden HAC/610/2021 art. 1
Registry identifiers
- Casilla id
iva.exterior.cuota-total- Semantic role
iva_oss_exterior_cuota_total- Formula
modelo-369-exterior-cuota-total- Registry section
iva.exterior.totales- Sources
aeat-dr-369-2021- Revisions
esquema-exterior
IVA › Exterior › Destino de¶
VAT output tax to destination DE - services supplied (Non-Union scheme)
Filled automatically from your OSS ledger entries Amount in euros
Legal basis
- Ley 37/1992 art. 163 octiesdecies
- Orden HAC/610/2021 art. 1
Registry identifiers
- Casilla id
iva.exterior.de.services-cuota- Semantic role
iva_oss_exterior_servicios_destino_cuota- Binding
modelo-369-exterior-de-external-services-21pct- Registry section
iva.exterior.destino_de- Sources
aeat-dr-369-2021- Revisions
esquema-exterior
IVA › Importacion › Totales¶
Total VAT output tax under the Import scheme (IOSS, sum by destination)
Calculated for you from iva.importacion.de.low-value-cuota Amount in euros
Legal basis
- Ley 37/1992 art. 163 quinvicies, art. 163-sexvicies, art. 163-septvicies, art. 163-octovicies
- Orden HAC/610/2021 art. 1
Registry identifiers
- Casilla id
iva.importacion.cuota-total- Semantic role
iva_ioss_importacion_cuota_total- Formula
modelo-369-importacion-cuota-total- Registry section
iva.importacion.totales- Sources
aeat-dr-369-2021- Revisions
esquema-importacion
IVA › Importacion › Destino de¶
IOSS VAT to destination DE - distance sales of imported goods ≤ EUR 150 (LIVA art. 163 quinvicies)
Filled automatically from your OSS ledger entries Amount in euros
Legal basis
- Ley 37/1992 art. 163 quinvicies
- Orden HAC/610/2021 art. 1
Registry identifiers
- Casilla id
iva.importacion.de.low-value-cuota- Semantic role
iva_ioss_importacion_low_value_cuota- Binding
modelo-369-importacion-de-low-value-21pct- Registry section
iva.importacion.destino_de- Sources
aeat-dr-369-2021- Revisions
esquema-importacion
IVA › Union › Totales¶
Total output VAT of the Union scheme (cross-destination, cross-flow sum)
Calculated for you from iva.union.de.services-cuota, iva.union.fr.services-cuota and iva.union.de.goods-distance-cuota Amount in euros
Legal basis
- Ley 37/1992 art. 163 unvicies, art. 163-duovicies, art. 163-tervicies, art. 163 quatervicies
- Orden HAC/610/2021 art. 1
Registry identifiers
- Casilla id
iva.union.cuota-total- Semantic role
iva_oss_union_cuota_total- Formula
modelo-369-union-cuota-total- Registry section
iva.union.totales- Sources
aeat-dr-369-2021- Revisions
esquema-union
IVA › Union › Destino de¶
OSS Union scheme VAT amount to destination DE - distance sales + electronic interfaces
Filled automatically from your OSS ledger entries Amount in euros
Legal basis
- Ley 37/1992 art. 163 unvicies
- Orden HAC/610/2021 art. 1
Registry identifiers
- Casilla id
iva.union.de.goods-distance-cuota- Semantic role
iva_oss_union_goods_destino_cuota- Binding
modelo-369-union-de-goods-distance-21pct- Registry section
iva.union.destino_de- Sources
aeat-dr-369-2021- Revisions
esquema-union
OSS Union scheme VAT amount to destination DE - services supplied (LIVA art. 163 unvicies)
Filled automatically from your OSS ledger entries Amount in euros
Legal basis
- Ley 37/1992 art. 163 unvicies
- Orden HAC/610/2021 art. 1
Registry identifiers
- Casilla id
iva.union.de.services-cuota- Semantic role
iva_oss_union_servicios_destino_de_cuota- Binding
modelo-369-union-de-services-21pct- Registry section
iva.union.destino_de- Sources
aeat-dr-369-2021- Revisions
esquema-union
IVA › Union › Destino fr¶
OSS Union scheme VAT amount to destination FR - services supplied (LIVA art. 163 unvicies)
Filled automatically from your OSS ledger entries Amount in euros
Legal basis
- Ley 37/1992 art. 163 unvicies
- Orden HAC/610/2021 art. 1
Registry identifiers
- Casilla id
iva.union.fr.services-cuota- Semantic role
iva_oss_union_servicios_destino_fr_cuota- Binding
modelo-369-union-fr-services-21pct- Registry section
iva.union.destino_fr- Sources
aeat-dr-369-2021- Revisions
esquema-union