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An individual has enquired whether the sale of flowers via the internet is subject to the special equivalence surcharge regime. The Directorate-General for Taxes (DGT) has ruled that the online sales channel does not prevent the application of this regime, provided the requirements for a retail trader are met.
Question posed: Application of the special equivalence surcharge regime for Value Added Tax purposes, and specifically, whether the sales channel influences the application of the special regime.
The equivalence surcharge regime is applicable to retail traders who are natural persons or entities under the income attribution regime. The fact that the commercial activity is carried out via the internet does not prevent the application of this special regime. To be considered a retail trader, the requirements of regularity in the delivery of goods without transformation must be met, and sales to non-entrepreneurs must exceed 80 percent of the total.
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