ES Modelo 368 OSS
Hoja de trabajo del Modelo 368 (ventanilla única, OSS): IVA de servicios de telecomunicaciones, radiodifusión y electrónicos y ventas a distancia B2C, tributando por Estado miembro de consumo y tipo.
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ES Modelo 368 OSS
Spanish Modelo 368 One-Stop-Shop (OSS) VAT worksheet for B2C cross-border telecom/broadcasting/e-services & distance sales taxed per destination Member State and rate.
Build the quarterly **Modelo 368** declaration for the Union One-Stop-Shop (*régimen de la Unión / ventanilla única*) entirely from your ``account`` data. For B2C supplies of telecommunications, broadcasting and electronically supplied services and intra-EU distance sales of goods, VAT is due in the
Características principales
Destination matrix
seeds the 27 EU Member States with their standard and (where relevant) reduced VAT rates so each B2C line is taxed in the country of consumption.
Line capture
pulls candidate B2C cross-border sale lines from posted invoices (by partner country / fiscal position) or lets you enter them by hand, grouped by destination MS, rate type and service/goods category.
Per-MS totals
computes base, rate, quota (cuota) and the grand total VAT to declare, with rounding and currency conversion to EUR.
Modelo 368 worksheet
lays out the casillas of the official form (identificación, totales, desglose por Estado miembro y tipo) so you can review them against the AEAT form.
Export
a wizard produces a CSV/flat-file you can keep as evidence; you file the declaration yourself at the AEAT Sede Electrónica with your own certificate.
Capturas de pantalla
Export Modelo 368
Oss Vat Rates
Oss Threshold
Especificaciones
- Compatible: Odoo 18.0 / 19.0 / 20.0
- Licencia: OPL-1
- Idiomas: Español, Inglés
- Autor: Pokutsoft
- Dependencias: account, mail
- Soporte: support@pokutsoft.com
Important correction
Credit notes were added to the destination Member State base instead of reducing it (a sign was applied to an already-signed amount). The base is now read signed, line by line, so a refund lowers the base and the VAT of the Member State and rate it belongs to. Any 368 worksheet prepared before this version that contains credit notes should be recomputed before you transcribe it at the AEAT.
Update date: 2026-09-19
User guides (PDF)
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