A partir de dia 1 de julho, quem vende ready-to-eat meals, on a ready to eat and take away basis, in single-use plastic packaging ou multimaterial com plástico, tem que cobrar ao cliente final uma contribuição sobre essas embalagens.
What is covered:
- Packs with ready-to-eat meals
- The concept of ready-to-eat meals covers the dishes or foodincluding drinkswhich have been cooked or prepared and are like this ready to be consumed without further preparationsuch as freezing, boiling or heating, frying, grilling, baking or microwave preparation. Some examples: soups, salads, sandwiches, desserts, peeled or sliced fruit and vegetables, ice cream, savoury snacks or pastries - and more. packaged in the establishment of sale to the final consumer and made available for consumption off the premises or establishment. Estes produtos podem, ou não, ter sido confecionados no ponto de venda ao cliente, mas têm que ter sido aí embalados.
- Ready to eat and take away scheme
- This includes packages supplied with meals on a take-away and drive-in basis and home-delivery - i.e. the mere transfer of goods. The provision of restaurant and catering services shall not be taken into account for the purposes of applying the contributionservices consisting in the serving of food, including beverages, with sufficient support services for consumption on the premises, at tables, over the counter, in or around the establishment, on terraces, in food courts, in canteens and the like, and catering operations 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 applies from 1 July 2022 for packaging made of plastic or multi-material with plastic, and from 1 January 2023for the aluminium or aluminium-containing multi-material packaging.
How much is the contribution?
The value in question is stated in the State Budget Law of 2021 (Law no. 75-B/2020, of 31 December): "0.30 (euro) per package, compulsorily listed on 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 packaging";
b) The number of units sold or made available;
c) The amount charged for the package, as a price, including the contribution due.
Software companies are already monitoring this situation, so you should contact yours.
We strongly advise you to properly inform your customers of the existence of this contribution.
We remind you that the establishments to which this contribution is applicable are obliged to accept that their customers use their own containersYou should clearly communicate that possibility - this is the current alternative for the customer to pay the contribution.
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