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Practical manual for VAT 2022.

Applicable equivalence surcharge

The equivalence surcharge applies to the following transactions:

  1. Deliveries of movable or immovable property by business owners to retail merchants.

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

    The settlement and payment of the equivalence surcharge will be carried out by the supplier in conjunction with VAT and in accordance with the same rules.

    For their correct application, retailers are obliged to inform their suppliers or Customs whether they are included in this regime or not. Since January 2020, a new help service has been added to the E-Office of the Tax Agency, which allows you to check whether a customer is subject to the special VAT surcharge scheme. The data offered by this help service corresponds to the census situation on the date of consultation.

    If no supplier has the equivalence surcharge, when it is applicable, the retailer must inform the Tax Agency Delegation or Administration corresponding to their tax address, so as not to incur a violation.

  2. When the retail trader in the equivalence surcharge scheme carries out intra-Community acquisitions, imports and acquisitions of goods in which the retailer is liable for investment. In these cases, the retailer is obliged to pay the tax and the surcharge, by submitting form 309.

Cases of non-application of the equivalence surcharge:

  • Deliveries to merchants who prove they are not subject to the special regime.

  • Deliveries by taxpayers under the special regime for agriculture, livestock farming and fishing.

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

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