Equivalence Surcharge Module for PrestaShop

Module to comply with the equivalence surcharge tax regulations.

Sell your products applying equivalence surcharge to customers who ask you to do so and break down the VAT and equivalence surcharge in orders, emails and invoices, applying both to products and transport.

If you have a B2B business, with the equivalence surcharge module for PrestaShop you can sell in your store to professionals in the sector that are in the equivalence surcharge regime, applying the percentage of surcharge that corresponds to the type of products you sell in your store.

What is the equivalence surcharge?

Self-employed workers have a series of obligations with the Tax Agency with regard to VAT. A self-employed person can be in the general regime or in one of the special regimes.

One of these special VAT regimes proposed by the Tax Agency is the equivalence surcharge, which is mandatory for retailers who are individuals (self-employed). It is also applicable to entities that are under the income attribution regime (communities of goods and civil societies), whose members are individuals in their entirety.

The Tax Agency establishes as retail traders those who commercialize goods without subjecting them to transformation, as long as sales to final consumers exceed 80% of total sales. With the exception of traders who are in objective estimation in IRPF (modules), exempt from complying with this percentage.

What exactly does the equivalence surcharge regime consist of?

What the tax agency intends with this special regime is to simplify the obligations of retailers. The suppliers of the merchant’s products will be the ones in charge of making the payments to the Tax Agency, simplifying the merchant’s obligations.

What is this like?

The trader will inform his suppliers of the fact of being in the special regime of equivalence surcharge. The suppliers will have the obligation to change their way of invoicing these customers, when issuing an invoice they will have to charge the corresponding VAT plus a percentage of equivalence surcharge. Both concepts will have to appear separately.

The retailer is not obliged to make payments to the Tax Agency for his sales, nor is he obliged to file VAT self-assessments. The retailer will pay a little more to his suppliers for the purchases he makes, but in return, he does not file VAT returns.

The result for the retailer is that he collects the VAT on his sales to the final consumer and does not pay it to the Tax Agency and in return, the retailer will not be able to deduct neither the VAT paid on his purchases, nor the equivalence surcharge. Your suppliers will be in charge of settling the VAT and surcharges with the Tax Agency.

The equivalence surcharge rates are as follows.

These percentages are calculated on the Taxable Base of the invoice and are the ones applied in Spain. For example in Belgium the percentage applied is not on the taxable base, but it is a percentage on the VAT paid on the invoice. Therefore, this module would not be valid for countries that do not calculate the equivalence surcharge on the impossible base.

The PrestaShop Equivalence Surcharge module is valid for Spain and any other country for which a surcharge is applied on the invoice base and then added to the base and the corresponding VAT.

It is not compatible with other modules that modify the invoice, since this module also modifies the invoice and the changes may conflict.