A contribution on single-use plastic (or multi-material with plastic) packaging has been introduced in Portugal as part of the Portuguese State Budget Law for 2021 (Decree-Law no. 78/2021). This is following the European Union (EU) Single-Use Plastic Directive (2019/904) focused on the reduction of the impact of certain plastic products on the environment. The contribution applies to packaging used in to-go food regimes.
The contribution is in force as of 1 July 2022, and further guidance has been published by the Administrative Ruling (Ofício-Circulado), specifically no. 35.170. A contribution is also expected to apply on single-use packaging made of aluminum, or multi-material with aluminum as of 1 January 2023.
Source EY
Latest Posts in "Portugal"
- Portugal Introduces VAT Grouping Regime Effective July 2026 for Linked Corporate Entities
- Portugal postpones e-invoicing and QES requirements one more year
- Berda Welcomes 6% VAT on Construction, But Sees Impact Only in One or Two Years
- 6% VAT on Housing Construction Applies Retroactively to Projects Started Since Late October
- General Court Case T-657/24 (Versãofast) – Judgment – VAT exemptions apply uniformly; intermediaries effectively support credit negotiations
