Regulation news 2020
Skip information indexNew VAT help service: Consultation of retailers with additional VAT
With this help service you can check whether or not your client (retail business owner) is subject to the special equivalence surcharge regime. Please note that retailers' suppliers who are subject to an equivalence surcharge will charge them, in addition to VAT, the equivalence surcharge independently on the invoice and on the same basis. 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.
The retailer has the obligation to prove to its suppliers whether or not it is subject to the Equivalence Surcharge Regime. The data offered by this help service corresponds to the census situation on the date of consultation.
Link to the new help service and more information about the Equivalence Surcharge Regime:
Special system for additional VAT