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Settlement and payment of tax. Consignment on invoice or certificate

Find out about the main tax obligations in relation to this tax

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Consignment on invoice or certificate

If you make sales or deliveries of fluorinated gases or products, equipment or devices that contain them, you must record in a certificate or on the invoice that you issue on the occasion of said sales or deliveries:

  • The type of fluorinated gas and the quantity of the same, expressed in kilograms, that is being sold or delivered.
  • The amount of tax paid on said gases.