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A company selling video cameras online under the equivalence surcharge regime has enquired whether selling to a logistics company in the Canary Islands classifies it as a wholesaler. The DGT has determined that such sales constitute wholesale trade, necessitating registration under a new IAE heading and the termination of the equivalence surcharge regime.
Question posed: Whether these sales are considered retail or wholesale trade for the purposes of applying the equivalence surcharge regime and, if applicable, whether it is necessary to register in a new IAE heading due to the wholesale sales.
The sale of goods to a logistics company constitutes wholesale trade, which requires registration in IAE heading 615.4. For VAT purposes, it is not possible to be simultaneously a retail and a wholesale trader. Therefore, by conducting wholesale sales, the applicant will cease to be considered a retail trader for the purposes of the equivalence surcharge regime.
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