Portugal: New contribution over disposable plastic and aluminium packages from meals ready to consume
Portugal Tax Alert
This new contribution will have to be charged as of 1 July 2022 over plastic or multi-material with plastic packages and in 2023 over packages made of aluminium or multi-material with aluminium.
What is it?
In the past years, we have assisted to the implementation by the Portuguese Government of measures aiming to reduce the environmental impact arising from the production and use of certain products, in special when plastic-composed.
After the introduction in 2015 of the “contribution over lightweight plastic bags”, now follows the contribution over disposable plastic or aluminium packages from meals ready to consume.
This Contribution amounts to EUR 0.30 per each plastic package acquired in take away or in home delivery meals.
Who are the taxable persons?
This Contribution will be due by the producers, importers and acquirers of the said packages dispatched from other Member-States of the European Union, and who have head office or permanent establishment in Portugal.
In order to pay the Contribution, these taxable persons will have to apply for a registration as an authorised warehousekeeper with the competent customs authority and to constitute a tax warehouse for storage or production, in case they do not comply with these procedures yet.
How is it paid to the State?
This Contribution is due for the release for consumption, i.e., for its sale to the consumers of the meals.
This is operated through the electronic submission of the “release for consumption declaration” (“e-DIC”) or, when packages are imported, through the respective customs declaration.
The e-DIC must be processed on a trimestral basis by the 5th day of the month following the end of each trimester from the release for consumption. Afterwards, taxable persons are notified until the 15th day of the same month in order pay the Contribution until the 15th of the second month following the respective trimester.
Who bears this Contribution?
This Contribution must be borne by the final consumers.
For that purpose, the acquirers of the packages must pass on the relevant cost within the market chain until the final consumer. The sale of the packages must be broken down in corresponding invoice and subject to VAT.
If said cost is not passed on to final consumers, it will not be deductible for Corporate Income Tax purposes.
What are the immediate concerns?
Considering that production, collecting and storage of said packages requires the previous registration of a tax warehouse, taxable persons abovementioned should initiate the respective procedures before the competent customs authority for that purpose.