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Practical Handbook VAT 2021

Applicable equivalence surcharge

The equivalence surcharge applies to the following transactions:

  1. Deliveries of movable or immovable property by entrepreneurs to retailers.

    In addition to the VAT, the suppliers of retailers will pass on to them the equivalence surcharge, separately on the invoice and on the same basis.In such cases, a separate invoice must be issued to document these deliveries.

    The payment of the equivalence surcharge shall be made by the supplier together with the VAT and in accordance with the same rules.

    For its correct application, retailers are obliged to indicate to their suppliers or to Customs whether or not they are included in this regime.From January 2020, the e-Office of the AEAT will include a new help service that allows you to consult whether or not a customer is subject to the special equivalence surcharge regime.The data offered by this help service comes from the census on the date of consultation.

    In the event that the equivalence surcharge is not passed on by a supplier, where applicable, the retailer must inform the Delegation or Administration of the AEAT corresponding to their tax domicile, in order to avoid incurring in an infringement.

  2. Where the retailer under the equivalence surcharge scheme makes intra-Community acquisitions, imports and acquisitions of goods in which the retailer is a taxable person by reverse charge.In these cases, the retailer is obliged to settle and pay the tax and the surcharge by filing form 309.

Cases of non-application of the equivalence surcharge:

  • Deliveries to traders who can prove that they are not subject to the special scheme.

  • Supplies by taxable persons under the special scheme for agriculture, livestock and fisheries.

  • Supplies, intra-Community acquisitions and imports of goods which are not traded by the acquirer.

  • Deliveries, intra-Community acquisitions and imports of articles excluded from the application of the special scheme.