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A tobacco retailer under the general regime inquires how to determine the taxable base to apply VAT and the equivalence surcharge to customers under the equivalence surcharge regime. The DGT clarifies that both concepts must be applied using a calculation formula based on the retail sale price.
Question posed: Method for determining the taxable base upon which both Value Added Tax and the corresponding equivalence surcharge must be applied.
Tobacco shops under the general regime that sell tobacco to establishments under the equivalence surcharge regime must apply both VAT and the corresponding equivalence surcharge. Since prices are legally fixed, the taxable base shall be calculated using the formula: 100 x retail sale price (VAT included) / (100 + tax rate). The tobacco shop must charge the retail sale price (VAT included) plus the calculated equivalence surcharge for its subsequent settlement.
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