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V1754-23 15 June 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · gases fluorados

The supplier may issue a certificate separate from the invoice to certify the payment of the tax

An association of installers asks whether the supplier of refrigerant gases may issue an invoice for the gas and a separate certificate stating the amount of the tax. The DGT responds that this may be done by means of an independent certificate.

The question raised

Question posed In relation to the Tax on Fluorinated Greenhouse Gases, the possibility is requested that the supplier of refrigerant gases may issue an invoice with the amount of the refrigerant gas and another invoice or certificate separate from this, stating that the tax payment has been made.

The DGT's ruling

Those who carry out sales or deliveries of fluorinated gases or products containing them must record the type of gas, the quantity in kilograms, and the amount of tax paid. This obligation may be fulfilled either in the invoice itself or in an independent certificate. The choice between using the invoice or a certificate is discretionary for the supplier.

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