The new plastic tax is now in force
On 1 January 2023, the new tax on non-reusable plastic packaging came into force. The tax is €0.45 per kilo net weight and non-reusable packaging containing non-recycled plastic is subject to the tax, it is irrelevant whether it is empty or whether it is presented with the function for which it was designed.
At a formal level, the following obligations are generated:
– Taxable persons are obliged to submit a tax return.
– If you are obliged to register in the territorial register of the special tax on non-reusable plastic packaging, you must apply for registration prior to the start of your activity.
Imports: The importer must submit a declaration to us for each invoice, informing us of the kilos net weight of the non-reusable plastic packaging. We advise you to ask your suppliers for information on the net kilos of non-recycled plastic in each invoice, in order to be able to make a correct declaration.
Intra-Community Acquisitions: The buyer must register in the A.T. Tax Settlement Register in order to submit the tax returns.
The Kilos net weight reported on each invoice will be reflected in the “INTRASTAT” declaration.
We remain at your disposal to help and advise you.
Ares Group
