Contribution on Plastic or Aluminum Packaging

Contribution on Plastic or Aluminum Packaging

The Ordinance no. 331-E/2021 regulates the contribution on single-use packaging made of plastic or aluminum, or multi-material with plastic or aluminum, to be acquired in ready-to-eat meals, namely regarding the status of taxpayers, the procedures applicable to the release for consumption, settlement, payment and other formalities applicable to the contribution, as well as complementary measures in the field of consumer awareness and information to be implemented by the economic operators involved.

The provisions of this ordinance apply to primary packaging, including service packaging, single-use packaging for food and drinks, manufactured wholly or partially from plastic, aluminum or multi-material with plastic or aluminum, which are purchased in ready-to-eat meals, in the ready-to-serve and take-away systems or with home delivery, called single-use packaging.

When the single-use packaging consists of more than one part, and the parts are placed on the market separately, the contribution applies to the main component, i.e. the container itself.

Single-use packages that contain ready-to-eat meals are included, even if the meals have not been prepared at the point of sale to the final consumer.

Excluded are

a) Single-use packages containing ready-to-eat meals that have not been packaged at the point of sale;

b) Single-use packaging made available in the course of non-sedentary catering or drinking business;

c) single-use packages made available through vending machines for the supply of ready-to-eat meals.

Single-use packages are exempt from the contribution if:

a) are exported by the taxable person;

b) are dispatched or transported to another Member State of the European Union by the taxable person or on behalf of a third party;

c) Are dispatched or transported to the Autonomous Regions of the Azores and Madeira;

d) Are used in a social or humanitarian context, namely in the social distribution of food or in the fight against food waste, by social solidarity institutions and/or other entities in cases where meals are donated

Taxable events

The contribution is levied on the release for consumption, even if irregular, of single use packaging, produced, imported, or acquired in the territory of mainland Portugal.

Taxable persons

The taxpayer is the economic agents that produce or import the single-use packaging referred to in article 2 of this law, having their head office or permanent establishment in mainland Portugal, as well as the purchasers of the same packaging from suppliers having their head office or permanent establishment in the Autonomous Regions of the Azores and Madeira or in another member state of the European Union.

Contribution burden and invoicing

The contribution on single-use packaging is borne by the citizen. The economic agents in the commercial chain must pass on the economic burden of the contribution to the purchaser as a price.

The value of the contribution must be detailed on the invoice, throughout the chain up to the end consumer, and the following information must be included on the invoice:

a) The designation of the product as “single-use packaging”;

b) The number of units sold or made available;

c) The amount charged as a price, including the contribution due.

Entry into force and effects

The contribution on single-use packaging applies from July 1, 2022 for packaging made of plastic or multi-material with plastics and from January 1, 2023 for packaging made of aluminum or multi-material with aluminum.

Elsa Rodrigues

Elsa Rodrigues

Founding Partner/Lawyer