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Settlement, payment of tax and other tax obligations

Find out about the main tax obligations relating to this tax

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Tax impact

Taxpayers of the tax on Fluorinated Greenhouse Gases must pass on the amount of tax due to the purchasers of the products subject to the tax, and the latter are obliged to bear the cost of this.

The invoice must be issued separately from the other items included in the invoice.

The amount of VAT charged for the tax on Fluorinated Greenhouse Gases shall form part of the taxable amount of VAT corresponding to the transactions carried out.