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Special regime for additional VAT

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What does the special regime for additional VAT consist in?

The suppliers charge the trader the corresponding VAT plus the equivalence surcharge, separately and at the following rates, on the invoice:

  • Articles at the general rate of 21%:5.2% surcharge
  • Articles at the reduced rate of 10%:1.4% surcharge
  • Articles at the super-reduced rate of 4%:0.5% 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.