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A sole trader has requested clarification on the applicable VAT regime for the sale of e-cigarettes, atomisers, vapourisers, and refill liquids. The Directorate-General for Tax (DGT) has determined that the special equivalence surcharge regime must be applied, provided all legal requirements are met.
This ruling clarifies the VAT obligations for retailers in the e-cigarette sector, confirming that they fall under the special equivalence surcharge regime rather than the general VAT regime.
The tax team reviews your specific situation.
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