Tax implications of selling crushed plastic under the reverse charge rule – INFORMA update.

• A recycling entity purchases plastic to sell it once crushed
• Application of the reverse charge rule in the sale of crushed plastic
• Taxpayers of the tax will be entrepreneurs or professionals for whom deliveries of plastic waste, scraps, or clippings are made
• The Customs Tariff NCE 3915 includes plastic waste, scraps, and clippings
• The Department of Customs and Excise, of the State Tax Administration Agency, determines if a product is included in a Combined Nomenclature category
• If crushed plastic is included in the Combined Nomenclature category 3915, the taxpayer of the deliveries will be the acquiring entrepreneur or professional. Otherwise, the taxpayer will be the selling entity.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.