E-commerce VAT: the One Stop Shop OSS/IOSS (modelo 369)

Last updated 16 July 2026 · Reviewed by Jaime Piñeira Pardo, lawyer registered with the ICAM bar, no. 138826 · English version of our Spanish guide.

The VAT One Stop Shop (the OSS and IOSS schemes, modelo 369) lets anyone selling online to consumers in other EU countries declare and pay, in Spain and with a single return, the VAT of the other member states they sell in, without registering in each country. It applies once you pass €10,000 in distance sales. Managora registers you and files your returns.

We handle the whole procedure for you, from start to finish.

You describe your case in a chat and sign; we file it with the Spanish authorities. Fixed price from €23.00 (21% VAT included), plus the tasa (official fee) where there is one.

See the procedure

What is new, and the law that applies

Rule in force for the form: Orden HAC/610/2021, de 16 de junio, which approves modelo 369 and regulates its filing (BOE, the Spanish official gazette, of 18 June 2021).
The e-commerce VAT package has been in force since 1 July 2021, with the single €10,000 threshold that replaced the old country by country thresholds.
Since 1 July 2021 the import VAT exemption for low value consignments (those with an intrinsic value of up to €22) no longer exists: from that date every consignment imported into the EU pays VAT whatever its value, and the import scheme (IOSS) allows it to be charged at the point of sale for consignments worth no more than €150.
As at 17 July 2026 this framework is still in force. It is worth keeping an eye on the European VAT in the Digital Age reform (ViDA), which will bring in gradual changes to e-commerce obligations over the coming years.

What is the VAT One Stop Shop (OSS/IOSS) and modelo 369?

The One Stop Shop is a European system that lets you declare in a single member state, Spain in your case, the VAT on sales to final consumers in the rest of the European Union. It avoids having to register and file returns in every country of destination.

Modelo 369 is the self-assessed return through which that VAT is paid. It brings together three schemes: the non-Union scheme (services supplied by businesses not established in the EU), the Union scheme (OSS, for distance sales of goods and for services supplied by EU businesses) and the import scheme (IOSS, for imported goods of low value).

You register first with modelo 035 (the census registration form). Without that registration you cannot file modelo 369. Managora handles the registration and the periodic filing for you; you can see the price of the service on the service page.

Who has to register and file modelo 369?

It must be used by the business or professional who sells goods or supplies services to final consumers (private individuals) in other EU countries and wants to centralise the VAT return in Spain.

For sales of goods already located in the EU (OSS), the obligation to charge the VAT of the country of destination arises once you pass €10,000 a year in intra-EU distance sales. Below that figure you may choose voluntarily to be taxed in the country of destination.

The import scheme (IOSS) is used by anyone selling to EU consumers goods that are imported from outside the EU in consignments with a value of no more than €150. If the seller is not established in the EU, they must appoint an intermediary to file the returns.

Modelo 369 must be filed even if there were no transactions in the period (a nil return).

How does the €10,000 threshold work?

It is a single, global threshold: it adds together all intra-EU distance sales of goods and all telecommunications, broadcasting, television and electronically supplied services provided to consumers in other member states. It is not calculated country by country.

While you stay below €10,000 a year (excluding VAT), you are taxed in the seller's state of establishment (Spanish VAT). Once you pass it, and from the transaction that goes over the limit, you are taxed in the member state of consumption, that is, you charge the VAT rate of the buyer's country.

The limit does not apply when the goods are dispatched from a member state other than the seller's state of establishment; in that case you are taxed in the country of destination from the very first sale.

How do you file and what are the deadlines?

Modelo 369 is filed only online at the Sede of the Agencia Tributaria (Hacienda or AEAT, the Spanish tax authority), with an electronic certificate or Cl@ve (the state's identity system for online dealings with the Spanish administration), and in euros.

Under the Union scheme (OSS) and the non-Union scheme the return is quarterly. Under the import scheme (IOSS) it is monthly. In both cases the deadline runs to the last day of the calendar month following the end of the period (for example, the first quarter is filed by 30 April).

The VAT is paid at the same time as the return is filed. Managora prepares the calculation, files the form and tells you the amount to pay in each period.

What is modelo 309 used for in e-commerce?

Modelo 309 is the non-periodic VAT return. It is used by anyone who is not required to file modelo 303 (the ordinary periodic VAT return), for example retailers under the recargo de equivalencia (the special VAT surcharge scheme for retailers) or taxpayers with an exempt activity, but who carries out a one-off transaction that generates VAT to be paid.

In e-commerce it is common in two situations: an intra-EU acquisition of goods by a retailer under the recargo de equivalencia, and the intra-EU acquisition of new means of transport. It does not replace modelo 369: each one covers different transactions.

You can see the price of Managora's service for filing modelo 309 on the service page.

Step by step

1
Check the threshold or decide to opt in
Add up your intra-EU distance sales of goods and digital services to EU consumers. If they pass (or you expect them to pass) €10,000 a year, you must be taxed in the country of destination. Below that you may opt in voluntarily.
2
Register for the scheme (modelo 035)(Before starting the transactions covered by the scheme)
File modelo 035 at the Sede of the AEAT to register for the Union scheme (OSS), the non-Union scheme or the import scheme (IOSS). As a general rule, the scheme applies from the first day of the quarter following the application.
3
Charge the VAT of the country of destination
Once in the scheme, apply on each sale the VAT rate of the consumer's member state and keep a record of the transactions by country.
4
Prepare and file modelo 369(By the last day of the month following the quarter (OSS) or the month (IOSS))
Declare the sales by country of consumption in modelo 369, online at the Sede of the AEAT and in euros. It is compulsory even if there were no sales in the period.
5
Pay the VAT declared(Within the same filing deadline)
Pay the total amount due together with the filing; the AEAT distributes the VAT to each member state of consumption.

A worked example

A Spanish autónomo (self-employed worker) sells crafts online to private individuals in France and Germany. Over the year those sales add up to €8,000. In November they make a sale of €2,500 to a consumer in Portugal, which takes them over €10,000 a year in intra-EU distance sales.

Sales up to €10,000: Spanish VAT is charged (21%).
From the transaction that passes the threshold: the VAT of the country of destination is charged.
The sale to Portugal (standard rate of 23%): €2,500 x 23% = €575 of VAT, declared in modelo 369 (Union scheme).
Later sales to France (20%) and Germany (19%) are also taxed at the rate of each country of destination.

Once they pass €10,000, they charge the VAT of the consumer's country and declare it quarterly in modelo 369, without having to register in Portugal, France or Germany. The example is indicative: foreign VAT rates should be confirmed with the official source of each state.

Filing deadlines for modelo 369

Scheme	Period	Filing deadline
Union scheme (OSS)	Q1 (January to March)	By 30 April
Union scheme (OSS)	Q2 (April to June)	By 31 July
Union scheme (OSS)	Q3 (July to September)	By 31 October
Union scheme (OSS)	Q4 (October to December)	By 31 January
Non-Union scheme	Quarterly	Last day of the month following the quarter
Import scheme (IOSS)	Monthly	Last day of the month following the month declared

The three One Stop Shop schemes

Scheme	Transactions covered	How often modelo 369 is filed
Non-Union scheme	B2C services supplied by businesses NOT established in the EU	Quarterly
Union scheme (OSS)	Intra-EU distance sales of B2C goods and B2C services supplied by EU businesses	Quarterly
Import scheme (IOSS)	Sales of goods imported from outside the EU in consignments worth no more than €150	Monthly

Modelo 309: situations and deadlines

Situation	Filing deadline
Intra-EU acquisition of new means of transport	30 days from the transaction and, in any event, before final registration of the vehicle
Successful bidder in enforcement proceedings (judicial or administrative)	1 month from payment of the amount awarded
Other situations (for example, recargo de equivalencia with an intra-EU acquisition)	Q1, Q2 and Q3: the first 20 days of April, July and October. Q4: the first 30 days of January

OSS versus IOSS: when to use each scheme

	OSS (Union scheme)	IOSS (Import scheme)
Which transactions it covers	Sales of goods already located in the EU and B2C services	Sales of goods imported from outside the EU
Value of the goods	No value limit per consignment	Intrinsic value of no more than €150 per consignment
Origin of the goods	The goods are already inside the EU	The goods are imported from outside the EU
How often modelo 369 is filed	Quarterly	Monthly
Intermediary	Not compulsory	Compulsory if the seller is not established in the EU
When it is worth using	Once you pass €10,000 in distance sales (or by voluntary choice)	To charge the VAT at the point of sale and avoid the customer paying it at customs

Official forms and where it is filed

Frequently asked questions

From what point do I have to charge another country's VAT?

When your distance sales to EU consumers (goods and digital services added together) pass €10,000 a year as a whole, not country by country. Below that you charge Spanish VAT, unless you choose voluntarily to be taxed in the country of destination.

Do I have to register with the tax authority of every country I sell to?

No. That is the point of the One Stop Shop: you register once with modelo 035 and declare the VAT of every country in modelo 369 from Spain. Managora handles the registration and the filings for you.

How often do I have to file modelo 369?

Under the Union scheme (OSS) it is quarterly and under the import scheme (IOSS) it is monthly. The deadline runs to the last day of the month following the period. You must file it even if you had no sales in that period.

What is IOSS and when is it worth using?

It is the import scheme, for goods arriving from outside the EU in consignments with a value of no more than €150. It lets you charge the VAT at the moment of sale and avoids the customer paying it when the parcel reaches customs.

What happens if I sell through Amazon or another marketplace?

In many cases the platform acts as a deemed supplier and declares the VAT on those sales itself. It is worth checking which transactions you still have to declare yourself, because it does not always release you from every obligation.

What is the difference between modelo 309 and modelo 369?

Modelo 369 is for distance sales to EU consumers through the One Stop Shop. Modelo 309 is a non-periodic return for someone who does not file modelo 303 and carries out a one-off transaction with VAT, such as an intra-EU acquisition under the recargo de equivalencia. They are not interchangeable.