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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.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante desea conocer qué obligaciones formales a nivel de dicho impuesto tiene respecto a los envases que comercializa, agrupados en los siguientes:
Aunque la empresa no sea contribuyente por realizar adquisiciones intracomunitarias, debe cumplir con las obligaciones formales del artículo 82.9.b) de la Ley 7/2022. Previa solicitud del adquirente, en las ventas o entregas debe consignar en certificado o factura el importe del impuesto satisfecho (o la exención aplicada) y la cantidad de plástico no reciclado en kilogramos. Esta obligación no aplica si se expiden facturas simplificadas.
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