Do you use the equivalent surcharge?

If you carry out retail sales activities as a natural person, the equivalent surcharge regime of VAT applies to you obligatorily.

• In the acquisitions of goods intended for regular trade, suppliers pass on to you a VAT and an additional surcharge that varies depending on the type of VAT (in the case of products with a 21% VAT, the surcharge is 5, 25%).
• You cannot deduct either the VAT or the surcharge. However, in return, you can keep the full amount you charge your customers (VAT included) and you are exempt from filing declarations of this tax.

Well, analyze if this regime is convenient for you. See some cases in which it may be convenient for you to establish an SL and pay taxes under the general VAT regime:

• If you start selling through your website and the total sales of products sent to individuals residing in other countries of the European Union (EU) exceed 10, 000 euros per year. In this case, the distance selling regime will apply to you, and the concurrence of this regime with the equivalent surcharge could harm you.
• Or if you plan to make investments in the future (since the VAT you incur cannot be deducted). Depending on the volume of these investments and the margin with which you operate in your business, it may be worth avoiding the equivalent surcharge by establishing an SL.