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country-icon Vereinigtes Königreich


Plastic Packaging Tax (PPT)

The Plastic Packaging Tax (PPT) was effective in the United Kingdom from 1 April 2022. HMRC had indicated that inclusion of PPT would be mandatory at some point on a UK invoice. However, they have now reversed this decision and indicated that they will no longer adopt a legal requirement to include PPT on a UK invoice. HMRC will still encourage businesses subject to the tax to incorporate PPT in their invoices. HMRC will also provide other methods of providing the tax on documents other than the invoice (such as price lists, for example). Spain last month introduced a similar incentive, allowing taxpayers to cite PPT on an invoice, bit also permitting for this to be communicated via a certificate. Tungsten has the capability to support PPT today. Unlike Spain, PPT in the UK is usually subject to negotiations between the supplier and the buyer.  

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