This method can be added to the Espresso_PDF class in gateways/invoice/function.pdf.php to prepare some data to display the prices without the surcharge, and the surcharge amount as line items. Works with the Event Espresso 3.1.35.P or greater invoice template. Please see https://gist.github.com/joshfeck/e2b91cd6599000ecb772 for example template…

add-to-function.pdf.php

<?php
//Please do not include the opening php tags above

function my_itemised_surcharge($registration_ids, $attendees){
		$options = get_option('events_organization_settings');
		$currency = $options['currency_symbol'];
		$this->SetFillColor(192,192,192);

		// pull the selected ticket price breakdown from the database
		global $wpdb, $org_options;
		foreach( $registration_ids as $registration_id ) {

			$price_query = "SELECT event_id, price_option FROM " . EVENTS_ATTENDEE_TABLE . " WHERE registration_id=%s";
			$att_price_info = $wpdb->get_results( $wpdb->prepare($price_query, $registration_id ));

			//var_dump($att_price_info);

			foreach ( $att_price_info as $price_item ) {
				$event_id = $price_item->event_id;
				$price_option = $price_item->price_option;
			}

			$SQL = "SELECT * FROM " . EVENTS_PRICES_TABLE . " WHERE event_id=%d AND %s IN (price_type, member_price_type)";
			$event_prices = $wpdb->get_row($wpdb->prepare($SQL, $event_id, $price_option), ARRAY_A);
			extract($event_prices);
			if($price_option == $member_price_type) {
				$single_cost = $member_price;
			} else {
				$single_cost = $event_cost;
			}

		}
		$surcharge_amt = $attendees[0][0][2] - $single_cost;

		// print unit price w/o surcharge
		$this->Cell(95, 10, __('Price per unit excluding Surcharge/tax/VAT/GST:','event_espresso'), 0, 0, 'L', true);
		$this->Cell(90, 10, html_entity_decode($currency, ENT_QUOTES, 'ISO-8859-15') . number_format($single_cost,2, '.', ''), 0, 1, 'C', true);

		// print unit surcharge
		$this->Cell(95, 10, __('Surcharge/tax/VAT/GST per unit:','event_espresso'), 0, 0, 'L', true);
		$this->Cell(90, 10, html_entity_decode($currency, ENT_QUOTES, 'ISO-8859-15') . number_format($surcharge_amt,2, '.', ''), 0, 1, 'C', true);
	}