The Commissioner > FAQs > POS with authorized surcharge

What are permits for sales subject to surcharge?

Administrative permits for sales subject to surcharge give the permit holder the right to sell tobacco at a price including a fixed surcharge which is added to the sales prices valid for Tobacco and Stamp Outlets. These sales take place in commercial establishments or other types of establishment where there are lots of people, either by means of a vending machine or in the form of manual sales in the exceptional cases stipulated by Law.

Who grants the permits?

The Autonomous Body of the Tobacco Market Commission, on application from the interested party.

Can I sell tobacco without a permit?

No. Unauthorised tobacco sales, whether with or without a surcharge, constitute a punishable offence.

Who can apply for a permit?

Applicants must be individuals or legal entities who own an establishment that is open to the public, of the type specified in the corresponding Law. Permits for sales subject to surcharge cannot be granted to tobacco and stamp outlet licence holders or to anyone who has a personal or occupational link with any tobacco market operator.

How long are permits for sales subject to surcharge granted for?

The permit lasts for three years and can be renewed for equal periods on application from the permit holder.

How do I apply for a permit?

Applicants should go to the Tobacco and Stamp Outlet from which they have decided to source their tobacco products, which must be one of the three closest outlets to the point of sale within the municipal area, or small local area where applicable. It should be noted that for sales of cigars, permit holders may source their supplies from an outlet other than the outlet chosen from among the three closest outlets for the supply of cigarettes. At the chosen outlet, applicants should request an application form which should be completed. The form is printed on self-copying paper with four copies. After completing the form the applicant must pay the fee specified on the form.
After paying the corresponding fee, the corresponding copies should be forwarded to this Commission by both the outlet licence holder and the applicant, as per the instructions on the form.
Finally, we should also indicate that this application process can now be completed on-line and that since 1 January 2006, and as new forms are approved, applications must include a statement of compliance relating to the restrictions and prohibitions stipulated in the corresponding legislation, as well as the identification details of the vending machine. Both documents are available at Tobacco and Stamp Outlets and on this website.

Do I need to pay a fee?

Yes. You can see details of the fee for the three-year periods relating to initial permits and renewals in the a href="tramitesIngresosTasas.tmpl">Fees section of this website (Tariff 3).

Is sourcing my supplies from the outlet where I made my application a mandatory requirement?

Yes, you must always source your supplies at the legally corresponding outlet. Failing to source supplies from the assigned Tobacco and Stamp Outlet is a punishable offence.

Can I set the price as I wish?

No. Just as they are in Outlets, the prices of tobacco products for sale subject to surcharge are fixed and are regularly published in the Official State Gazette (BOE). You can see details of the prices here. Selling tobacco products at prices other than those authorised constitutes a punishable offence.

Does the tobacco have to be sold in a vending machine?

Yes, except in the cases of cigars and cigarillos, which can be sold in authorised bars and restaurants.

Are there restrictions on the sale of tobacco subject to surcharge?

Yes, those specified in the healthcare regulations in force and by the Autonomous Community where the sale takes place, where applicable. These include:

• Tobacco cannot be sold in places where smoking is prohibited by law.
• Sales by means of vending machines may only take place in establishments of the type authorised by the regulations in force.
• The front part of the machine must display a warning stating that tobacco is harmful to health.
• Sales subject to surcharge to those under the age of 18 are strictly prohibited. Therefore, in cases of automatic sales, the vending machines must be under the supervision of the establishment's owner and staff and signs indicating said prohibition must be installed.

What are the offences relating to sales subject to surcharge and what are the sanctions?

The offences are as follows:

• Providing false details on the permit application form.
• Displaying any type of advertisement for tobacco brands or products outside the establishment.
• The sale of tobacco products at prices other than those specified by law.
• Sourcing tobacco from a supplier other than the assigned outlet.
• Failure to display the official tariffs for sales subject to surcharge or accreditation of the permit in a visible location.
• Selling tobacco without the necessary administrative permit.
• Resisting, refusing or obstructing inspection by the Tobacco Market Commission.

The sanctions stipulated for the offences committed by those who hold permits for the sale of tobacco subject to surcharge consist of fines, quantified based on the severity of the offence, or the revocation of the permit for cases where false details were provided on the application.

How can I report an offence?

In the Offences section of this website you will find information on how to report an offence.