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Special system for additional VAT

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What does the special regime for additional VAT consist in?

Suppliers charge the merchant on the invoice the corresponding VAT plus the equivalence surcharge, separately and at the following rates:

  • Items with the general rate of 21%: surcharge of 5.2%
  • Items with the reduced rate of 10%: surcharge of 1.4%
  • Items with the super-reduced rate of 4%: surcharge of 0.5%
  • 0% rate items: 0% surcharge

In addition, from October 1 to December 31, 2024, the following apply:

  • Items at the reduced rate of 7.5%: 1% surcharge
  • Items at the super-reduced rate of 2%: 0.26% surcharge

In the additional VAT regime, the trader is not obliged to make any payment for the activity, except for intra-community acquisitions, when the reversed payment liability is in place, and for sales of property that is subject to and not exempt from the tax, unless carried out in execution of a guarantee.