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What is the system functionality of having a Tax Liability Type called ‘Surcharge’?

In a VAT world, generally, we only have 1 VAT code.  But in some countries, they have a concept of Surcharge VAT. In a Surcharge VAT scenario, you can have two VAT codes.    Normal tax and the surcharge VAT.  

You only want the surcharge vat to be calculated under certain conditions.  

 

Best regards, 

Thomas