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A company inquired whether the repayment balance from its regular VAT declaration (Model 303) could be offset against VAT due on sales under the single-vendor regime (Model 369). The DGT confirmed that such compensation is not permitted.
Question posed: Whether it is possible to offset the credit balance reported in Form 303 against the Value Added Tax charged on sales made through the Union One Stop Shop scheme via Form 369.
In the tax return for the single window regime (Form 369), only the amounts due for operations in other Member States are included. Amounts borne within the territory where the tax applies are deducted according to the general regime (Form 303), without the possibility of offsetting them against the amounts due declared in Form 369. To recover amounts borne in other Member States, the refund procedure provided for in Directive 2008/9/EC must be used.
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