Know the dates of application of the 0.30 cent tax charged by the packages of take-away plastic and aluminium.
According to Ministerial Order no. 312-C/2022 , the levy will apply to "primary packaging, including service packaging, for single use for foodstuffs, made wholly or partly of plastics, aluminium or multi-materials with plastics or aluminium"and that they are acquired in the meals take away or home delivery.
What is covered
Packs with ready-to-eat meals
It covers the dishes or foodincluding beverages, which have been cooked or prepared and are as follows ready-to-eat without any further preparation, such as freezing, boiling or heating, frying, grilling, baking or microwave preparation.
Note: These products may or may not have been made at the point of sale to the customer, but must have been packaged there.
Ready to eat and take away scheme
Packages supplied with meals from take-away and drive-in, as well as, delivery of meals on wheels (home-delivery).
Note: It is not considered the provision of restaurant and catering services, terraces, food courts, canteens and the like, and catering operations carried out in public transport. Also excluded are single-use packages of foodstuffs sold in caravans and those sold through vending machines.
Single-use packagings made of plastic or multi-material with plastics
These are non-reusable packages, which are intended to be filled at the point of sale for packaging or transporting products to or by the consumer.
From when does this contribution apply?
The contribution on single-use packaging plastics applies from 1 July 2022 and from 1 de janeiro de 2024for the aluminium containers or multimaterial with aluminium.
How much is the contribution?
The value is 0.30 per package, compulsorily itemised in the invoice.
This contribution must be detailed on the invoice, which must contain the following information:
- a) The designation of the product as "single-use pack";
- b) The number of units sold or made available;
- c) The value charged for packagingas a price, including the contribution due.
Software suppliers are already monitoring this situation, so please contact its.
We strongly advise you to properly inform your customers of the existence of this contribution.
We remind you that the establishments to which the collection of this contribution applies are obliged to accept that your customers use their own containersYou should clearly communicate that possibility - this is the current alternative for the customer to pay the contribution.