What is Form 369 and why does it matter?
Form 369 is the Spanish OSS return used to declare eligible cross-border B2C VAT under the One-Stop Shop regime. Its purpose is simple: instead of registering in each customer country for those specific sales, an eligible business can report them centrally through one Member State.
For an Amazon FBA seller established in Spain, Form 369 is the reporting tool for OSS sales when the legal conditions are met. It does not replace Form 303, and it is not a dumping ground for every EU transaction.
What is OSS in plain English?
OSS stands for One-Stop Shop. Since July 2021, the EU VAT e-commerce package has allowed eligible B2C intra-EU distance sales to be declared through one portal. The seller still charges destination-country VAT, but files centrally instead of maintaining separate registrations for those particular sales.
How OSS calculations work
OSS is destination based. The correct approach is to split sales by country of consumption and VAT rate. France at 20% is one block. Germany at 19% is another. Italy at 22% is another. That is very different from the domestic logic often used for Form 303.
What to include and what to keep out
- Include eligible B2C sales in OSS scope.
- Do not include domestic Spanish sales.
- Do not include B2B sales with a valid VAT number as if they were B2C sales.
- Do not mix refunds, reversals and timing adjustments without a period rule.
- Use the Amazon VAT Transaction Report Guide as your technical data source.
The EUR 10,000 threshold: what it really means
The EUR 10,000 threshold replaced older country-by-country distance selling thresholds. The important point is not the number itself. The important point is that once the conditions are met and the threshold is exceeded, the place of taxation shifts to the customer country for the covered supplies.
What happens if you do not register for OSS when you should?
The risk is not just formal non-compliance. You can end up paying VAT in the wrong country, applying the wrong VAT rate, and creating a chain of corrections that is far more expensive than setting up the regime correctly in the first place.
Frequently Asked Questions
Does Form 369 replace Form 303?
No. Form 369 is an additional return. Form 303 still covers your Spanish domestic VAT obligations.
Can I report Spanish domestic sales in OSS?
No. A sale is not an OSS sale simply because it happened on Amazon.
Do I need to split data by country and VAT rate?
Yes. That is one of the defining features of Form 369 and one of the easiest places to make a manual mistake.
FBAtax turns Amazon tax data into an OSS-ready structure with country, rate, taxable amount, VAT due, and a final review layer before filing.
