The equivalence surcharge is a special IVA regime mandatory for most self-employed retailers (individuals selling to the final consumer without transforming the product). Under this regime you don't file the Modelo 303: instead, your suppliers apply an extra surcharge on their invoices and they remit that IVA for you.
The surcharge rates are tied to the product's IVA rate: 5.2% for the general rate (21%), 1.4% for the reduced (10%) and 0.5% for the super-reduced (4%). So a supplier's invoice to a retailer under the surcharge breaks down base, IVA and surcharge.
FacturaHub handles this on both sides: if you're a supplier invoicing a client under the equivalence surcharge, you apply the correct surcharge automatically by IVA rate and it's broken down on the PDF; if you're the retailer, you log those purchase invoices with their surcharge.
As with everything in FacturaHub, you do it by talking: you indicate the client is under the surcharge and the invoice comes out with the correct base, IVA and surcharge. The free plan includes the calculation and breakdown.
5.2% / 1.4% / 0.5% by IVA rate. Applied automatically.
Base, IVA and surcharge, clear for the client.
Invoice with surcharge or log purchases with it.
Under the surcharge you don't file the 303; FacturaHub accounts for it.
To self-employed retailers (individuals) selling to the final consumer without transforming the product. It's mandatory in those cases.
5.2% (21% IVA), 1.4% (10% IVA) and 0.5% (4% IVA). FacturaHub applies the right one.