Plastic Packaging Tax: Invoicing update

When Plastic Packaging Tax (PPT) was introduced on 1 April 2022, HMRC deferred the requirement to add obligatory wording to invoices confirming that PPT had been paid. Their statement on this deferment is currently published in guidance:

“The requirement to include a statement with your invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, has been delayed.”

HMRC has today emailed all stakeholders signed up to the PPT mailing list with their regular PPT update. As part of that update they have confirmed that the deferred rule regarding the required wording on invoices will no longer be introduced. HMRC state:

“HMRC remain committed to the importance of making clear where Plastic Packaging Tax (PPT) has been charged to encourage greater use of recycled plastic. Where possible, we encourage businesses liable to PPT to provide information about the tax paid on invoices to business customers.  

However, we will no longer be introducing this as a legal requirement.  

We will shortly be updating our guidance to reflect this and  provide examples of other ways to make the tax visible to business customers, such as:   

• Including information about the tax on your price lists to give an informed choice to customers 
• Sharing how much tax has been charged on a regular basis or on request with your customers 
• When making design decisions with customers, ensure more sustainable packaging solutions are considered”