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V0406-25 20 March 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Compatibility of the Single Window System (OSS) with the status of a retail entrepreneur

A taxpayer paying the equivalence surcharge asks whether they can carry out distance sales within the EU under the OSS system without losing their status as a retail entrepreneur. The DGT explains that intracommunity distance sales are compatible with their status as a retail entrepreneur and outlines how the Union regime works.

The question raised

To determine whether both schemes are compatible within the scope of Value Added Tax, and whether the performance of the aforementioned operations affects the status of the applicant as a retail trader for the purposes of applying the special equivalence surcharge scheme.

The DGT's ruling

The Union One-Stop Shop (OSS) scheme is compatible with the equivalence surcharge scheme. Intra-Community distance sales of goods are considered taxable operations in the Member State of destination when the 10,000 euro threshold is exceeded or when taxation at destination is opted for. The retailer under the equivalence surcharge scheme must continue to apply said scheme mandatorily if the requirements are met. However, taxpayers under the equivalence surcharge scheme may not deduct any amount of tax for these operations.

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