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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.
Question posed: Compatibility within Value Added Tax of the special equivalence surcharge regime with the Union regime for intra-Community distance sales.
The taxpayer subject to the Union scheme must declare and pay the tax on their intra-Community supplies of goods through the One Stop Shop (OSS) system and Form 369. However, taxable persons subject to the special equivalence surcharge scheme cannot deduct the VAT amount accrued on goods or services acquired for use in their activity. This prohibition on deduction remains without exception for distance sales, in accordance with the objective nature of the equivalence surcharge.
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