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Plastic packaging tax: revised invoice requirements

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HMRC has updated its guidance for businesses ahead of the introduction of plastic packaging tax on 1 April 2022. For businesses responsible for accounting for the tax as the manufacturer or importer of plastic packaging, the requirement to include a statement with an invoice that the tax has been paid, which was due to commence in April 2022, will be delayed. Further information about the requirement will be published in due course to give businesses time to prepare for changes to their systems.

Businesses will be required to register for plastic packaging tax if they manufacture or import 10 or more tonnes of plastic packaging over a 12-month period.

Issue: 1548
Categories: News