Taxation Clarifies that VAT Cannot Be Deducted Under Equivalence Surcharge Despite Operating Under OSS

In the V0150-25 Linking Consultation of 12 February 2025, the Directorate-General for Taxation has ruled that a retailer under the special equivalence surcharge scheme cannot deduct VAT on purchases of goods or services used in its activity, even if it makes intra-Community distance sales through the Union special scheme (OSS) and presents model 369. This criterion applies even if the trader has opted for the European single window system (OSS),…