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V0150-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

The OSS system for intra-Community distance sales does not alter the rules of the equivalence surcharge regime

The DGT confirms that a trader must declare and pay tax under the Union regime (OSS) and Model 369, but maintains the prohibition on deducting VAT quotas.

In 6 key points

How it affects those involved

Retail businesses selling online must comply with the Union regime and pay tax via OSS and Model 369, without being able to deduct VAT quotas.

Lifecycle

2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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