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Bizkaia: New Rules for VAT Model 369 on Distance Sales Effective April 2026

  • The regulation modifies the rules for filing VAT (model 369) for distance sales and certain domestic deliveries in Bizkaia.
  • The deadline for submitting model 369 is changed to within the calendar month following the end of the relevant period, aligning with EU Directive 2017/2455.
  • The new rules apply to filings starting from April 1, 2026.
  • The order takes effect on the day it is published in the Official Gazette of Bizkaia.

Source: allyon-etl.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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