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A packaging company asks whether it must self-declare the special tax on non-reusable plastic packaging when using certified reusable packaging for single use. The DGT responds that it is not a taxpayer and that packaging deposit schemes are subject to VAT.
Question raised: Possibility that the consulting entity, a packer but not a manufacturer, self-assesses the special tax on non-reusable plastic packaging, as it is not using said packaging as its supplier indicates.
A container is reusable if it has been conceived, designed and marketed to undergo multiple rotations, regardless of whether it is actually reused or not. A packaging entity that is not a manufacturer, importer or intra-Community acquirer is not a taxpayer of the special tax. Likewise, the deposit amount collected by the producer in deposit, return and refund systems forms part of the VAT taxable base.
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