Calculate VAT on disposable cups and containers

Disposable cups and trays made of plastic must now be paid for, as entrepreneurs are no longer allowed to give them away for free.
The European Single Use Plastics directive has been implemented to reduce the impact of single-use plastic on the environment.
Entrepreneurs must also offer a reusable option.
The cost of disposable plastic cups and containers can be decided by entrepreneurs, but the government suggests €0.25 for a cup, €0.50 for a meal, and €0.05 for pre-packaged small portions of fruits, vegetables, nuts, toppings, and sauces.
These costs must be stated separately on the receipt.
VAT must also be paid on the sale of disposable cups and trays, with the same VAT rate applying to the packaging as to the product sold.
For example, if a disposable cup of coffee or soft drink is sold, 9% VAT must be paid for the cup, while a disposable cup with wine or beer sold requires 21% VAT for the cup.