5.5.2 What it consists of
Suppliers charge the merchant on the invoice, the corresponding VAT plus the equivalence surcharge, separately and at the following rates:
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21 % general rate: 5.2% surcharge
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Reduced rate of 10% : 1.4% surcharge
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Reduced rate of 5% : 0.5% surcharge
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4% super reduced rate: 0.5% surcharge
In the absence of a specific legal provision, the 0.5% surcharge must also be applied to deliveries of firewood and briquettes or pellets from biomass to which the 5% rate applies, as long as said rate is in force and The rate of the specific equivalence surcharge applicable to these deliveries has not been determined.
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Tobacco: 1.75% surcharge
The merchant is not obliged to make any income from the activity (suppliers do), except for intra-community acquisitions, when he is a taxable person for investment and for sales of real estate with waiver of the exemption.