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A retailer under the equivalence surcharge regime enquires about the VAT rate applicable to the sale of kitchen furniture including installation to property developers and how to offset the tax. The DGT clarifies that sales including installation are taxed at 10% if there is a direct contract with the developer; however, the retailer cannot deduct VAT on their purchases due to being under the equivalence surcharge regime.
Question raised: Applicable tax rate for the deliveries of kitchen furniture made by its suppliers. Method of compensating the difference between the tax incurred and the tax charged on sales with the installation of kitchen furniture to housing developers.
The sale including the installation of kitchen furniture to developers, via direct contract, is taxed at the reduced rate of 10%. Household appliances and deliveries without the installation of furniture do not benefit from this reduced rate. As being subject to the equivalence surcharge regime, the trader cannot deduct the amounts incurred in their acquisitions. The recovery of the VAT charged by suppliers is carried out through the charging of the tax to their customers.
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