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A query was raised regarding whether a supplier who is not a taxpayer of the plastic packaging tax must inform customers about non-recycled plastic content and the tax paid. The Directorate General of Taxes (DGT) ruled that, if requested by the purchaser, this information must be recorded on the invoice or in a certificate.
Suppliers must ensure their invoicing processes or certification systems are capable of providing specific data on non-recycled plastic content and tax details upon request to remain compliant with transparency requirements.
The tax team reviews your specific situation.
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