The Portuguese Tax and Customs Authority clarifies procedures to be adopted to comply with the obligations regarding the new contribution on single-use plastic and aluminium packaging
Law no. 75-B/2020, of 31 December, established a contribution of EUR 0,30 on single-use packaging made of plastic, aluminium or multi-material with plastic or aluminium, acquired in ready-to-eat and take-away meals or with home delivery.
In addition, Ministerial Order no. 331-E/2021, of 31 December, was published to regulate this obligation, in particular with regard to the status of the taxpayers of this obligation, the procedures applicable to the release of the packages for consumption, the assessment and payment of the contribution and the information of consumers by the economic operators involved.
Under the terms of this Ministerial Order it was established that the contribution on single-use packaging applies from:
- 01 July 2022, for plastic or multi-material packaging with plastic; and
- 01 January 2023, for aluminium or multi-material packaging with aluminium.
Following the above, on 10 August 2022, the Portuguese Tax and Customs Authority published the circular no. 35.174 in which it clarified the procedures to be adopted by taxpayers to comply with the tax obligations set forth in the above-mentioned diplomas.
Click HERE to access circular.
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