The EU VAT reform came into effect on 1 July, 2021. This introduced the One-Stop Shop, through which you can file your quarterly VAT returns and pay your taxes in Spain, in a centralised manner. The EU VAT directive now has three special schemes: 1) The Union scheme, 2) The non-Union scheme and 3) The import scheme. To apply for registration in any of these schemes, you must fill out the census Form 035 (form 035) and submit it electronically to the Agencia Estatal de Administración Tributaria (Agencia Tributaria): https://sede.agenciatributaria.gob.es/Sede/iva/iva-comercio-electronico/gestiones-iva-comercio-electronico.html.
In this article, we explain to you in detail the steps you need to follow while filling in and submitting the form 035. Foremost, take into account that you shall have the following to be eligible to file your registration:
- Tax ID number in Spain (NIF)
If you are a foreigner, not established in Spain, and wish to register under the import scheme (IOSS), it will be sufficient to have an individual ID code assigned.
- Qualified electronic certificate or electronic DNI
If you are a natural person acting on your behalf, you can also file for registration using your Cl@ve.
On the other hand, if the filing is made by a proxy, it will be the proxy who must have his or her qualified electronic certificate.
Now, here is a step-by-step guide on how to file the form 035:
1. First, you must choose the special scheme you wish to register under, either: 1) Union scheme, 2) non-Union scheme or 3) import scheme (declarant or intermediary).
It is important to note that the form 035 must be submitted individually for each scheme.
2. Once you have selected the scheme, you have to proceed to mark the reason for filing the form and indicate your NIF. For registration, select "Alta", as shown below:
3. After selecting “Alta” and indicating your NIF, you must proceed to fill in the additional data required:
4. After filling in the declarant details, you have to enter your bank details:
5. To continue, you should answer the following questions regarding any special scheme operations before registration:
It is important to note that this section should be answered with "Sí" if the operations included in this scheme have been carried out or if it is your plan to carry them out before the first day of the quarter following your registration application. This, of course, if you wish to be registered under the special scheme with effect from the day on which you started or will start operations. For this, you must also specify the operation's start date, which must not be prior to the first day of the month prior to the registration filing.
If the answer is "No", registration in the special scheme will be valid from the first day of the quarter following the approval of the registration request.
6. The next step is to indicate if you have permanent establishments in other EU countries, or whether you initiate dispatch or transport of goods in other EU countries or territories. You must fill in the following details:
7. Finally, you must identify any VAT ID numbers you have in other EU countries in which you are not established:
Once the form 035 has been filed, you will be notified of the approval electronically. As previously stated, once registration has been approved, it will take effect either from the first day of the quarter following that of its submission or on the day on which the first supply of goods or services has been made or is to be made. The latter only if you selected “Sí” and identified the operation's start date in the 5th step.
If you wish to change or modify your registration, you must submit a new form 035 and mark “Modificación” in step 1. Such a declaration must be made no later than the 10th day of the month following the one in which the change originated.
If you wish to withdraw from the special scheme, you will also need to submit a new form 035. Instead, you will need to select "Baja" in step 1. This notification to the Agencia Tributaria needs to be done at least 15 days before the end of the quarter prior to that in which you intend to leave the scheme.