POSTPONED CONTRIBUTION ON SINGLE-USE ALUMINIUM PACKAGING

Modified contribution on single-use packaging

Entry into force for aluminium packaging postponed

The Government has decided to postpone the application of the contribution on single-use packaging to packaging made of plastic or aluminium, or multi-material with plastic or aluminium, to be purchased in ready-to-eat meals.

These packages were to pay the said contribution from 1 January 2023, but it was decided to postpone the application of this contribution until 1 September 2023.

On the other hand, the Executive decided that beverage packaging is not subject to this contribution. This measure came into force on 31 December 2022.

According to the Executive, experience with its application has shown that beverage packaging should be excluded from the application of this contribution. Although they may constitute single-use packaging, its application is inappropriate for the purchase of a drink in isolation. On the other hand, the potential distortion of competition between drinks supplied in shops and those supplied via vending systems is thus addressed.

Government also announces that it will review the legal regime of the contribution on single-use packaging to be purchased in ready-to-eat meals.

We recall that the State Budget for 2021 (OE 2021) created a contribution on single-use packaging made of plastic, aluminium or multi-material with plastic or aluminium, purchased in ready-to-eat and take-away meals or with home delivery, establishing the rules and general principles for the application of this contribution.

The ordinance that regulated this contribution determined that the contribution would apply from 1 July 2022, for plastic or multi-material packaging with plastic, and from 1 January 2023, for aluminium or multi-material packaging with aluminium.

References

Executive Order no. 312-C/2022, DR no. 251/2022, 1st Suppl., Series I of 30.12.2023

Executive Order no. 331-E/2021– DR no. 253/2021, 3rd Suppl, Series I of 31.12.2021

Circular letter No. 35181/2022 of 21.12.2022

Circulated letter no. 35.174, of 10.08.2022

Law No. 75-B/2020 – DR No. 253/2020, 1st Supl, Series I of 31.12.2020

Source: All rights reserved to © LexPoint, Lda

Golden Executive – Consultores, Lda | Technical Advisory Department

This text is merely informative and does not exempt the reading and interpretation of the supporting legislation in force, as well as for taking any decision or action that may affect your assets or business you should consult Golden Executive – Consultores, Lda.
NEW MEASURES TO EASE SEVERAL REPORTING OBLIGATIONS.