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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Tobacco retailers cannot pass on the equivalence surcharge in invoices if applying the special regime
V1632-23
21% and 10% VAT rates applied based on the nature of services in a water park
V0398-23
Sale of nuts via vending machines subject to VAT and the equivalence surcharge regime
V2142-22
Vending machine supply of food and drinks is a supply of goods with VAT rates based on the product
V2826-21
Vending machine food and drink supplies taxed at 21% if they are soft drinks or juices with added sugars or sweeteners
V1570-21
Supply of food and beverages via vending machines classified as supply of goods
V1369-21
Sale of tobacco via vending machines in hospitality subject to equivalence surcharge
V2791-20
Tobacco sales via vending machines subject to equivalence surcharge and classified as a separate sector
V1382-20
Tobacco sales via vending machines are subject to the equivalence surcharge and constitute a separate sector
V1070-20
Sale of tobacco via vending machines in cafés subject to the equivalence surcharge regime
V0465-20
Tobacco sales via vending machines constitute a separate VAT sector
V2149-19
Vending machine sales are subject to VAT and may be subject to the equivalence surcharge
V0300-19
Tobacconists prohibited from applying equivalence surcharge on tobacco sales to points of sale subject to the surcharge
V1538-18
Vending machine beverage sales constitute a supply of goods independent of gym services
V0723-17
Tobacconists prohibited from passing on the equivalence surcharge in tobacco sales
V5359-16
Tobacconists prohibited from passing on the equivalence surcharge on tobacco sales
V5273-16
Tratamiento del IVA en el suministro de café mediante máquinas expendedoras y la cesión de las máquinas
V4893-16
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