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A café-bar owner authorised to sell tobacco has enquired about VAT taxation regarding the acquisition of tobacco products. The DGT clarifies that these constitute two distinct operations and outlines how the equivalence surcharge must be applied depending on the tobacconist's tax regime.
This clarification provides legal certainty for retailers and tobacconists regarding the correct application of the equivalence surcharge and VAT treatment in B2B transactions involving tobacco products.
The tax team reviews your specific situation.
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