Applicable equivalence surcharge

The equivalence surcharge applies to the following operations :

1. Deliveries of movable or livestock goods by entrepreneurs to retail merchants.

   Suppliers of retailers will pass on to them, in addition to the VAT, the equivalence surcharge, independently on 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 together with the VAT and in accordance with the same rules.

   For its correct application, retailers are obliged to inform their suppliers or Customs whether or not they are included in this regime.

   In the event that a supplier does not pass on the equivalence surcharge, when applicable, the retailer must notify the Delegation or Administration of the AEAT corresponding to its tax domicile, in order to avoid incurring an infringement.

   The help service "" is available on the AEAT's electronic headquarters.Retailers' queries on equivalence surcharge» which allows you to check whether or not a client is subject to the special regime of the equivalence surcharge. The data provided by this help service corresponds to the census situation on the date of consultation.

2. When the retailer under the equivalence surcharge regime makes intra-community acquisitions, imports and acquisitions of goods in which the retailer is a taxable person by investment. If you import goods, you must submit the corresponding customs declarations to Customs. And when you make intra-community acquisitions or there are cases of reversal of the taxable person, you must settle the tax and, where applicable, the surcharge, presenting the model 309.