Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
Intra-Community purchasers of non-reusable plastic packaging are taxpayers obliged to register in the territorial register and self-assess using form 592. The obligation to maintain the stock register book ceases only if no tax amount is due because exclusively exempt acquisitions are made. Registration in the register is excepted if acquisitions do not exceed 5 kg of non-recycled plastic per month.
The DGT's position has remained stable since the first queries of 2023. Technical aspects regarding the identification of packaging and the management of exemptions have been specified, but the core of the obligation to register and control stock remains constant. Recent queries reiterate the exception of maintaining the book only when there is no tax amount to be paid.
Turning points
Defines the accounting treatment in the register book when the exempt destination is not proven, requiring the use of the code for taxable and non-exempt acquisitions.
Analysis based on 8 of 8 rulings with a stated position. Updated 13 October 2026.
What is published here, applied to a company or a specific case. The first meeting is free.