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An entrepreneur selling personalised clothing online has enquired whether the equivalence surcharge must be applied. The DGT has determined that customisation through engraving designs or names constitutes a manufacturing process, which prevents the seller from being classified as a retail trader for those specific products.
Question posed: Applicable regime for Value Added Tax purposes.
The customization of garments through the engraving of drawings, designs, or names carried out by third parties constitutes a manufacturing process. This excludes the professional from the consideration of a retail merchant with respect to said products. Therefore, the surcharge on equivalence regime is not applicable to these sales. Depending on the IAE headings, the inquirer must pay tax under either the simplified regime or the general VAT regime.
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