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V0969-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Invoices must state the amount of packaging tax paid if requested by the purchaser

A packaging company has enquired about the amount of non-reusable plastic packaging tax that must be included in invoices upon customer request. The DGT clarifies that, if requested by the purchaser, the tax paid and the amount of non-recycled plastic must be specified.

In 6 key points

How it affects those involved

Companies involved in the packaging sector must ensure their invoicing processes comply with specific disclosure requirements regarding tax and plastic content when requested by clients.

Lifecycle

2023-04-20PublishedPublished 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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