Applicable equivalence surcharge

The equivalence surcharge applies to the following operations:

1. Deliveries of movable or immovable goods 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.

   Additional VAT will be settled and deposited by the supplier along with 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 notify the AEAT Delegation or Administration corresponding to his tax domicile, in order to avoid incurring in an infringement.

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