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V0126-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Information regarding the tax on plastic packaging must be provided on the invoice or via certificate if requested by the client

A merchant inquires whether they must include information regarding the special tax on non-reusable plastic packaging in their invoices. The DGT responds that, as they are not a manufacturer, they only need to include this data in non-simplified invoices or via a certificate if requested by the client.

In 6 key points

Lifecycle

2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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