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V1555-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Manufacturers must state tax and non-recycled plastic on invoices; others only upon request

A vending association has enquired whether they must include the plastic packaging tax amount and the quantity of non-recycled plastic on invoices or certificates. The DGT clarifies that manufacturers have specific obligations during the first sale, whereas other taxable persons are only required to provide this information if requested by the purchaser and do not issue simplified invoices.

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2023-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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