As a follow-up to the newsletter on the “Special tax on non-reusable plastic packaging” of last November, we inform you that on 1st January 2023, Order HFP/1314/2022, of 28 December, also came into force.
This Order approves Form 592 “Special tax on non-reusable plastic packaging. Self-assessment” and Form A22 “Special tax on non-reusable plastic packaging. Request for refund”. Likewise, the manner and procedure for their filing are determined, and the registration with the territorial registry, the accounting and the submission of the inventory registry book are regulated.
Form 592
Form 592 is to be used by manufacturers and intra-Community purchasers for the self-assessment of the tax.
The form must be filed, and the corresponding payment made, within 20 calendar days following the end of the settlement period (from the 1st to the 15th in the case of direct debit). The settlement period shall coincide with the calendar quarters, except for those taxpayers who file a monthly VAT form, in which case the settlement period for the plastic tax shall also be monthly.
Excesses in self-assessments (more tax deducted than accrued) may be offset in the following 4 years and, in the case of the last settlement of the calendar year, a refund of the credit balance may be requested.
Form A22
Form A22 is the approved form for requesting a refund, but only in the case of importers and purchasers who are not considered taxpayers. In the case of intra-Community purchasers who are also importers, they must opt for the refund via Form 592, having to wait until the last settlement period of the year.
The deadline for filing is 20 calendar days from the end of the quarter in which the events on which the refund application is based occur.
Both forms (592 and A22) must be filed online.
Registration with the Territorial Registry
It is made compulsory for manufacturers and intra-Community purchasers to register in the territorial registry. Intra-Community purchasers are exempt from this obligation if they do not exceed 5 kilograms of non-recycled plastic in a calendar month and must register as soon as this threshold is exceeded.
Regarding representatives of non-resident taxpayers, registration with the registry must be applied for prior to the first transaction constituting a taxable event.
The application for registration must be made electronically before the start of the activity, except for those already liable for this tax, for whom a period of 30 calendar days has been set from the entry into force of this Order, i.e., until 30 January 2023.
The registration agreement will be notified together with the accreditation card, which includes the plastic identification code (”CIP”).
Accounting and Inventory Registry Book
Taxpaying manufacturers are obliged to keep accounts for the products subject to the tax in accordance with the format established in the Order. Compliance with this obligation shall be carried out by means of a computer-based accounting system, through the electronic Headquarters of the National Tax Administration Agency (“AEAT”), with the electronic supply of the accounting entries within the month following the settlement period to which it refers. For these purposes, the month of August is considered to be a non-working month. Furthermore, this accounting must also include those products that they had in stock at the time of the entry into force of the Plastic Tax.
With regard to intra-Community purchasers, they are obliged to keep an inventory registry book, unless they are not obliged to be registered in the territorial registry (i.e., they do not exceed 5 kg of non-recycled plastic in the calendar month). In addition, they will be exempt from this obligation in those settlement periods in which there is NO amount to be paid.
In both cases, the deadline for the electronic supply of this information (accounting and registry book, respectively) is one month from the end of the settlement period to which it refers, with August being considered a non-working month.
With respect to the 2023 fiscal year, regarding the supply of this information, the submission of the accounting (manufacturers) and inventory registry book (intra-Community purchasers) corresponding to the settlement periods of the first half of the year is enabled within the month of July 2023.
Implications on VAT
As frequently asked questions on the AEAT website indicate, the new plastic tax will be part of the VAT tax base. This has a direct effect on other tax returns, such as the Information Supply System (“SII”), Form 349, etc., since it is only in the case of manufacturing that it is compulsory for the invoice to include the amount of plastic tax charged.
If you have any doubts or queries, please contact the usual contact person in our office.
