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V0751-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

German supplier is the taxpayer for plastic packaging tax on intra-Community acquisitions and imports

A wheel manufacturer has enquired as to who is responsible for self-assessing the special tax on non-reusable plastic packaging when receiving steel coils wrapped in plastic from Germany. The DGT has determined that the German supplier is the taxpayer, as the transaction is deemed equivalent to an intra-Community acquisition.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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