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A cosmetics company has requested clarification regarding its obligations concerning the tax on non-reusable plastic packaging when selling products acquired through intra-Community transactions. The Directorate General for Taxes (DGT) clarifies that, even if the company is not the taxpayer, it must include certain information on its invoices if requested by the customer.
Companies selling products with non-reusable plastic packaging must be prepared to provide specific tax information on invoices upon client request, even if they are not the primary taxpayers of the plastic packaging tax.
The tax team reviews your specific situation.
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