Form 369 "VAT. Special regimes applicable to the provision of services and distance sales of goods" is used to declare the VAT derived from the provision of digital services or e-commerce sales that your business makes in other European Union (EU) countries.
It is filed on a monthly or quarterly basis and, as it can only be filed digitally, you must register with the One Stop Shop (OSS) system.
Please note that filing is mandatory if you have an e-commerce business and your turnover from digital sales or services to other EU countries exceeds €10,000 per year. As long as this figure is not exceeded for international EU sales, Spanish VAT will be applied as standard, through the normal filing of form 303.
From 10,000 euros of annual turnover with the different EU countries, the VAT on this income will be settled on form 369.
To access the form in Holded, you have to:
Go to the Accounting section and click on Taxes.
In the Upcoming taxes panel, click on Show all.
Access Form 369.
Finally, please note that to use this model you have to configure the taxes for each country from the Taxes section, located in the Invoicing section in the Settings.
Clarifications on the fields
In the template, the taxable amount for each country and the VAT rate is reported.
The amounts associated with the supply of service will be entered in the accounting accounts of Group 705, while those linked to goods and merchandise will be reported in Group 700.