Modelo 369 (OSS)

Modelo 369 is the VAT self-assessment for the One-Stop-Shop (OSS) scheme. It lets you declare, in a single filing, the VAT on your B2C sales to consumers in other EU countries, applying each destination country's VAT rate without having to register for VAT in every one of them.

Aikount prepares it from your real accounting, splitting these sales by country of consumption.

When it applies#

OSS comes into play when you sell to EU final consumers (not businesses) and exceed the common threshold of €10,000/year across distance sales and digital services to the EU. Below that threshold you charge Spanish VAT. Above it, you charge the customer's country VAT and settle it with the 369.

B2B sales to EU businesses do not go here: they're exempt (IVAINTRA) and declared on Modelo 349. See Customer regime (EU, OSS, export).

It depends on being OSS-registered#

Important: the 369 is only generated if your business is registered for the OSS scheme. That registration is done with the AEAT; Aikount does not do it for you.

If you are not OSS-registered, Aikount keeps the 369 at zero on purpose. It's not an error or a mismatch: it reflects that, without registration, you can't settle through the One-Stop-Shop. Once your accountant completes the registration and it's active, the model will start picking up your intra-EU B2C sales.

How Aikount prepares it#

• Identifies sales to EU consumers by the contact's country.
• Groups VAT by country of consumption, at the corresponding rate.
• Excludes domestic sales (they go on the 303) and exempt B2B sales (they go on the 349).

Before you file#

1. Confirm you're OSS-registered; if not, a 369 at zero is correct.
2. Check that your EU consumer contacts have their country set correctly.
3. File at the AEAT electronic office (you or your accountant).
4. Mark the model as filed.

Check the dates in the Tax calendar. Aikount prepares the 369; the filing is human.