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A company has enquired whether it must comply with information obligations regarding the non-reusable plastic packaging tax when the tax is not passed on to the customer. The Directorate General for Taxes (DGT) has ruled that the obligation to provide information on the invoice or via certificate must be met if requested by the purchaser.
Companies subject to the non-reusable plastic packaging tax must ensure compliance with reporting requirements, regardless of whether the tax cost is recovered from the end consumer.
The tax team reviews your specific situation.
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