Vista 350 Phone Guide

The surcharge

Gazelle From Circle tried to address everyday issues to all or almost all entrepreneurs, especially our customers who are giving us the experience to try to give each day a better service. As you know if you are followers of this blog, from here we want to break the idea that accounting is something very difficult to understand, but we also want to clarify those little doubt that we all have concepts or terms that sound, we use every day but they do not really have very clear question.
So here we go, the first thing we do today is to explain a little question mark this special regime of equivalence:
"affect the merchant providers in the corresponding VAT invoice plus an equivalence separately and the following types:
Articles

• VAT 16%: 4% surcharge
Items
• VAT 7%: 1% surcharge
Items
• 4% VAT: 0.5% surcharge
• Snuff: 1.75% surcharge

In the regime of equivalence the merchant fee is not required to make any income from the activity, except for intra adquisicones, where taxable person investment and property sales waiver of exemption "
This scheme applies to retailers unless the market a series of products that you can check by clicking here .
One advantage of this scheme is that it requires issue an invoice (with exceptions) from sales or to keep books unless it harmonizes with another scheme in which if it becomes mandatory.
Today running a business without a clear audit trail of the same business is a suicide , so even if the scheme does not force us to do, Circle Gazelle recommends that you do, you carry an accounting to know at all times state of the company.
As the employer is discharged from this system does VAT returns, invoices received from suppliers with taxes and surcharges are recorded as follows, for the full amount of the bill:

600 Purchase of goods to 57/400 Treasury / Suppliers

As you can see, no VAT or break down the surcharge, because it simply is a higher cost of goods.
When these goods are sold after entry is as follows: 430/57

Clients / Treasurer at 700 Sale of Goods (the value of the goods plus VAT to pass it on)

hope this information helps you to in your day to day business. Try to continue to help make things easier the difficult task of being an entrepreneur. To do this will be done. See you at the next entry.
A greeting ...