Plastic Tax: Portugal

Currently there are tax measures implemented in Portugal (PT) with the aim of reducing the use of plastic and therefore promoting the rational use of natural resources, applying the user-pays principle, incorporate the costs of environmental services and damages directly in the prices of goods, services and activities that are at their origin and contribute to the integration of environmental policies in economic policies.

 

Therefore, under Law No. 82-D/2014, which approves the Reform of Green Taxation in Portugal, a contribution on lightweight plastic bags was created with the aim of promoting more sustainable behavior (of consumers, producers and traders). These bags are subject to a contribution (8 cents + VAT) and its value must be discriminated on invoices.

 

The next step is the contribution on single-use plastic or aluminum packaging for take-away meals (in restaurants or at home). This contribution, worth 30 cents, is applied as of 1 July 2022 for plastic or multi-material packaging with plastic, and as of 1 January 2023 for aluminum or multi-material packaging with aluminum.

 

The levy on plastic bags came into effect on 1 January 2015.

 

The levy on single-use packaging came into effect on 1 July 2022.

 

There is an attempt to inform, by various means, the citizens of the application of these contributions, in order to alert them to the increase in prices and in the search for awareness to reduce the use of plastic.

 

Law No. 82-D/2014, created the levy on lightweight plastic bags.

 

In turn, Law No. 75-B/2020, of 31 December, which approved the State Budget for 2021, created a contribution on single-use packaging made of plastic, aluminum or multi-material with plastic or aluminum, purchased in ready-to-eat and take-away meals or with home delivery, which was regulated by Ministerial Order No. 331-E/2021, of 31 December.

 

In both situations (lightweight plastic bags and single-use plastic packaging) we are talking about a levy.

 

Regarding the levy on lightweight plastic bags, the producers or importers of lightweight plastic bags with head office or permanent establishment in PT are liable, as well as the purchasers of lightweight plastic bags from suppliers with head office or permanent establishment in another member state of the European Union. However, the burden of this levy falls on the final consumer and the economic agents must reflect this contribution in the final price.

 

As for the levy on single-use plastic packages, the economic agents that provide the production or import of single-use packages with head office or permanent establishment in PT as well as the purchasers of the same packages from suppliers with head office or permanent establishment in another member state of the European Union are liable.

 

However, the burden of this levy falls on the final consumers, and the economic agents must reflect this levy in the final price.

 

Regarding the levy on the use of lightweight plastic bags, the tax base will be assessed whenever lightweight plastic bags are introduced into consumption.

 

Regarding the levy on single-use plastic bags, the tax base will be assessed on each ready-to-eat meal, and the amount of the levy will be discriminated on the invoice

 

Lightweight plastic bags, these being bags, considered packaging according to the definition of packaging in the Directive No. 94/62/EC, of the European Parliament and Council, 20 December 1994.

 

And also, single-use plastic packaging.

 

Immediately a price increase for the final consumers, since the burden of the levy is passed on to them.

 

A decrease in the use of plastics and the option for alternative forms of bags and packaging.

With regard to lightweight plastic bags, failure to comply with these contributions constitutes a very serious environmental misdemeanor.

 

With regard to single-use plastic packaging, once the deadline for voluntary payment has passed and the obligation to pay has not been met, the tax authorities will issue a debt certificate and initiate tax enforcement proceedings.

 

See above.