The most common mistakes in Form 369
Form 369 looks simple when you only look at the final screen. The real difficulty comes earlier: transaction classification, country of consumption, VAT rates, and excluding transactions that do not belong in OSS. These are the mistakes we see most often.
10 recurring errors
- Including Spanish domestic sales.
- Failing to exclude B2B sales.
- Confusing marketplace country with country of consumption.
- Applying the wrong VAT rate for the destination country.
- Not splitting the same country by VAT rate.
- Using payment dates instead of the proper tax-period logic.
- Relying only on the Settlement Report.
- Misplacing refunds and reversals into the wrong period.
- Keeping no audit trail of the calculation.
- Mixing domestic VAT logic with country-and-rate OSS logic.
How to fix them
The fix almost always requires going back to source data, cleaning the classification rules, and rebuilding the Form 369 logic by country and VAT rate. A bad OSS return is rarely fixed by changing two numbers at the very end.
Frequently Asked Questions
What is the number one mistake?
Mixing Spanish domestic sales with OSS sales.
Is the Settlement Report enough?
No for serious tax work. You need a more granular source.
Can a filed Form 369 be corrected?
Yes, but the later you detect the problem, the more expensive the correction tends to become.
FBAtax reduces these mistakes by starting with correct tax classification instead of relying on an incomplete financial summary.