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V2661-23 2 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

VAT on intra-Community platform services must be reported via Form 309 or 303

A retailer subject to the equivalence surcharge has enquired whether they must declare and pay VAT on commissions charged by a digital platform based in Luxembourg. The Directorate-General for Taxes (DGT) has ruled that the reverse charge mechanism must be applied and the payment made in accordance with their specific tax regime.

The question raised

Whether invoices received for commission expenses and return services charged by a platform based in another Member State of the Union must be declared in Form 309 (Non-periodic Declaration-Settlement) and whether the corresponding Value Added Tax must be paid.

The DGT's ruling

The services of an EU entity provided to a business operator in Spain are subject to Spanish VAT under the reverse charge mechanism. If the applicant only carries out the equivalence surcharge activity, they must use Form 309 to pay the tax. If they also carry out activities under the general regime, the payment shall be made using Form 303. The input tax is not deductible if the service is used in the equivalence surcharge activity.

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