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Modelo 369: OSS/IOSS for intra-EU B2C e-commerce

Modelo 369: OSS/IOSS for intra-EU B2C e-commerce is filed with Agencia Tributaria — modelo 369 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: from €19.

We file your modelo 369 (the OSS or IOSS scheme) with the AEAT (Spanish Tax Agency). A single return covers the VAT on all the B2C sales you make to the 27 EU Member States: intra-EU distance sales (Union scheme), services supplied from outside the EU (non-Union scheme) or imported consignments of up to 150 € (IOSS). The AEAT automatically distributes the VAT to each country of consumption. We check the scheme against where you are established, the 10.000 € threshold, the prior registration through the modelo 035 and the country-by-country reconciliation.

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Estimated total cost
from €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
OSS Union and non-Union schemes: QUARTERLY, from the 1st to the last day of the month following the quarter (Q1 in April, Q2 in July, Q3 in October, Q4 in January of the following year). IOSS: MONTHLY, from the 1st to the last day of the month following the month being declared.
Where it is filed
Agencia Tributaria — modelo 369 OSS/IOSS ↗
What you receive
Application

Cost breakdown: Our fee 19 €, with no tasa (official fee). You will also have to pay over the VAT on your EU sales resulting from the OSS/IOSS return..

Modelo 369: OSS/IOSS for intra-EU B2C e-commerce: how is it filed?

  1. 1Answer the questions in the chat (around 10 minutes).
  2. 2We check the scheme against where you are established, the 10.000 € threshold and the prior registration.
  3. 3Payment of 19 € + the VAT to be paid over to the AEAT (the amount is calculated automatically).
  4. 4Signature of the mandate from your mobile.
  5. 5If you are not registered in the OSS/IOSS scheme, we file the modelo 035 for you first.
  6. 6We file the modelo 369 online with the AEAT.
  7. 7The AEAT automatically distributes the VAT collected to each EU country of consumption.
  8. 8You receive the stamped copy with its CSV (secure verification code).

Which documents do you need?

  • •The modelo 035 registration in the OSS/IOSS scheme if you are not registered yet.
  • •A list of B2C sales by country of consumption, with the taxable base and the VAT rate applicable in each State.
  • •Evidence identifying the consumer and the country of delivery/consumption (to be kept for 10 years, art. 63 quater RIVA, the Spanish VAT Regulation).
  • •If IOSS: customs clearance documents showing the IOSS number.

Legal basis and things to bear in mind

  • The system has been in force since 1 July 2021 (the e-commerce package: EU Directives 2017/2455 and 2019/1995).
  • A single return covers the 27 EU Member States. It does NOT require registration in each country.
  • OSS Union threshold: 10.000 € per year in aggregate B2C sales to the EU + TBE services. Below that, the VAT of the seller's country of origin applies.
  • VAT rates: each Member State has its own rate (DE 19 %, FR 20 %, IT 22 %, PT 23 %, and so on). The person filing applies the rate of the consumer's country.
  • Frequency: OSS Union and non-Union schemes are quarterly; IOSS is monthly.
  • Marketplace facilitator (art. 14 bis of Directive 2006/112): platforms that facilitate sales are deemed to be the seller.
  • Supporting evidence: keep it for 10 years, identifying the consumer and the country of consumption (art. 63 quater RIVA).
  • Repeated non-compliance can lead to EXCLUSION from the scheme and force you to register in each EU Member State.

Modelo 369: OSS/IOSS for intra-EU B2C e-commerce: frequently asked questions

Modelo 369: OSS/IOSS for intra-EU B2C e-commerce: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €19: Our fee 19 €, with no tasa (official fee). You will also have to pay over the VAT on your EU sales resulting from the OSS/IOSS return.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 369: OSS/IOSS for intra-EU B2C e-commerce: how long does it take?

OSS Union and non-Union schemes: QUARTERLY, from the 1st to the last day of the month following the quarter (Q1 in April, Q2 in July, Q3 in October, Q4 in January of the following year). IOSS: MONTHLY, from the 1st to the last day of the month following the month being declared.

Modelo 369: OSS/IOSS for intra-EU B2C e-commerce: which documents do I need?

You need to have to hand: The modelo 035 registration in the OSS/IOSS scheme if you are not registered yet., A list of B2C sales by country of consumption, with the taxable base and the VAT rate applicable in each State., Evidence identifying the consumer and the country of delivery/consumption (to be kept for 10 years, art. 63 quater RIVA, the Spanish VAT Regulation)., If IOSS: customs clearance documents showing the IOSS number.. 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 369 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 369 OSS/IOSS ↗.

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