TaxRateBinding

The equivalence surcharge is a special VAT regime compulsory for retail sellers that don’t make any kind of transformation to the products they sell. That is for the self-employed sellers that sell to the final client. It’s applied both to physical people that register as self-employed to communities of property. The supplier of the seller is to include the equivalence surcharge of their invoices, separated from the VAT, and consider both amount as VAT charged on their VAT statements.