Across Europe, based on EU legislation (European Union Single-Use Plastic Directive 2019/904), countries are gradually introducing and implementing the so-called Plastic tax, which should mainly be in practice from 2023.
As stated on several occasions, Plastic tax is seen as part of the EU recovery package which is much needed after all the EU spending as a result of Covid 19, but is it also one of several reforms under the Green Deal. The main goal is to reduce consumption of raw materials and waste and to drive change when it comes to the proliferation of non-recycled plastic.
It is intended to apply to a wide range of products including bottles, packaging made from expanded polystyrene, bags and food containers made of polyethylene, tetra packs, packaging made from expanded polystyrene and plastic caps.
Most of the EU member states are currently in process of introducing this new type of tax through different approaches and measures. In some countries these new requirements also include a particular fee to be included and clearly presented on fiscal receipts, depending on the content of the transaction.
When it comes to fiscalization, the fiscalization rules themselves are not directly changed as an effect of introduction of Plastic tax. Nevertheless, certain fiscalization effects can be seen since, as previously stated, the fee in some countries should be included on fiscal receipts which refer to transactions including abovementioned kinds of goods.
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