Settlement and payment of tax. Consignment on invoice or certificate
Find out about the main tax obligations in relation to this tax
If you are a manufacturer, intra-community purchaser or storer of fluorinated gases, you must self-assess the tax by submitting form 587 electronically.
You are exempt from this obligation to self-assess if you are an intra-community acquirer in those settlement periods in which there is no fee to pay.
If you are an importer, you are also exempt from this obligation to self-assess since on imports the tax will be settled in the manner provided for customs debt in accordance with customs legislation.
If you are a manufacturer or stockist of fluorinated gases and you carry out your activity in several establishments, you must submit a self-assessment for each establishment. In this case, you can request authorization from the competent managing office to submit a single self-assessment. The power to authorize the centralization of self-assessments if you have several establishments in the territorial area of more than one Special Delegation of the Agency, corresponds to the National Customs and Excise Management Office.
The self-assessment must include the accrued contributions reduced, if applicable, by the legally provided deductions. Self-assessment should not include legally exempt operations.