Settlement and payment of tax. Consignment on invoice or certificate

Settlement

If you are a manufacturer, intra-community purchaser or storekeeper of fluorinated gases, you must self-assess the tax by electronically submitting form 587.

You are exempt from this obligation to self-assess if you are an intra-community purchaser in those settlement periods in which there is no amount to be paid.

If you are an importer, you are also exempt from this obligation to self-assess, since in the case of imports, the tax will be settled in the manner provided for customs debt in accordance with customs legislation.

If you are a manufacturer or storekeeper of fluorinated gases and you carry out the activity in several establishments, you must submit a self-assessment for each establishment. In this case, you can request authorization from the competent management office to submit a single self-assessment. The authority to authorize the centralization of self-assessments if you have several establishments within the territorial scope of more than one Special Delegation of the Agency, corresponds to the National Office of Customs and Excise Management.

The self-assessment must include the accrued contributions, reduced, where applicable, by any legally provided deductions. The self-assessment must not include legally exempt transactions.