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Modelo 035: registration / amendment / deregistration in the OSS-IOSS schemes

Modelo 035: registration / amendment / deregistration in the OSS-IOSS schemes is filed with Agencia Tributaria — modelo 035 OSS/IOSS. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €19 to €19.

We handle your registration, amendment or deregistration in the OSS / IOSS schemes with the AEAT (Spanish Tax Agency), which is the gateway to filing the modelo 369. We check that the scheme is compatible with where you are established, the appointment of an IOSS intermediary if you are outside the EU, the exclusivity between the OSS Union and non-Union schemes, and the 2-year quarantine following a voluntary deregistration. Tasa (official fee) 0 €.

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Estimated total cost
€19 to €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Voluntary registration: before you start trading. Retroactive registration: within 10 days of the month following the first transaction. Amendment: by the 15th day of the month following the change. Deregistration: notice 15 days before the last day of the period.
Where it is filed
Agencia Tributaria — modelo 035 OSS/IOSS ↗
What you receive
Application

Cost breakdown: Our fee 19 €, with no tasa (official fee). This is the registration, amendment or deregistration in the OSS/IOSS census, and it generates no amount to be paid over..

Modelo 035: registration / amendment / deregistration in the OSS-IOSS schemes: how is it filed?

  1. 1Answer the questions in the chat (around 5 minutes).
  2. 2We check that the scheme matches where you are established, the IOSS intermediary and the 2-year quarantine.
  3. 3Payment of 19 € (the AEAT fee for the modelo 035 is 0 €).
  4. 4Signature of the mandate from your mobile.
  5. 5If you are a seller outside the EU applying for the IOSS without an intermediary, we give you a list of authorised intermediaries.
  6. 6Online filing of the modelo 035 with the AEAT.
  7. 7Confirmation of the registration and allocation of your OSS/IOSS number by the AEAT (around 5-10 days).
  8. 8Once registered, you are ready to file the modelo 369 periodically.

Which documents do you need?

  • •The applicant's NIF / CIF (tax ID).
  • •Documentation showing establishment in the EU (if applicable): a certificate of entry in the relevant commercial register.
  • •If IOSS and the seller is outside the EU: the contract with an IOSS intermediary established in the EU.
  • •A list of bank accounts for VAT refunds.
  • •If it is an amendment: documentation evidencing the change (deed, registry certificate).

Legal basis and things to bear in mind

  • AEAT fee for the 035: 0 € (it is a free information return).
  • The OSS Union and OSS non-Union schemes are MUTUALLY EXCLUSIVE: you cannot be registered in both at the same time. OSS + IOSS are compatible.
  • IOSS for sellers outside the EU: it is COMPULSORY to appoint an intermediary established in the EU (art. 369 quaterdecies of Directive 2006/112).
  • Quarantine: 2 years after a voluntary deregistration from another EU scheme, during which a new registration may NOT be applied for (art. 369 sexies of Directive 2006/112).
  • Registration deadlines:
  • · voluntary: effective from the following quarter/month.
  • · retroactive to the first period with transactions: within 10 days of the month following the first transaction.
  • · if outside the retroactive deadline: effective from the next quarter/month, and earlier sales are declared directly to the country of consumption.
  • Amendment: file by the 15th day of the month following the change. Deregistration: notice 15 days before the last day of the period.

Modelo 035: registration / amendment / deregistration in the OSS-IOSS schemes: frequently asked questions

Modelo 035: registration / amendment / deregistration in the OSS-IOSS schemes: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €, with no tasa (official fee). This is the registration, amendment or deregistration in the OSS/IOSS census, and it generates no amount to be paid over.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 035: registration / amendment / deregistration in the OSS-IOSS schemes: how long does it take?

Voluntary registration: before you start trading. Retroactive registration: within 10 days of the month following the first transaction. Amendment: by the 15th day of the month following the change. Deregistration: notice 15 days before the last day of the period.

Modelo 035: registration / amendment / deregistration in the OSS-IOSS schemes: which documents do I need?

You need to have to hand: The applicant's NIF / CIF (tax ID)., Documentation showing establishment in the EU (if applicable): a certificate of entry in the relevant commercial register., If IOSS and the seller is outside the EU: the contract with an IOSS intermediary established in the EU., A list of bank accounts for VAT refunds., If it is an amendment: documentation evidencing the change (deed, registry certificate).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria — modelo 035 OSS/IOSS. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 035 OSS/IOSS ↗.

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