Form 369
Form 369 is the quarterly one-stop shop return, used to declare the VAT of sales to consumers in other EU countries. OnBio files it for the sales it makes as legal seller. You do not have to file it for your courses or downloads.
Legal basis
It was approved by Order HAC/610/2021 for the special one-stop shop schemes, in force since 1 July 2021. It is filed each quarter with the Spanish Tax Agency.
Related terms
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