There is a new legal requirement: https://www.boe.es/boe/dias/2022/12/30/pdfs/BOE-A-2022-23749.pdf which is not covered by the standard and it is mandatory for Spain since January 1st and it will be also requested in other EU countries.

Approved forms

• 592 'Self-assessment of Excise duty on non-reusable plastic packaging' and
• A22 'Request return of Excise duty on packaging Non-reusable plastic',