- The Netherlands has implemented new regulations to reduce the use of Single Use Plastics (SUP) from 1 July 2023, requiring food dispensing unit operators to charge a separate fee for disposable plastic cups and food containers.
- The fee should be mentioned separately on invoices.
- Exceptions apply for specific operators such as care facilities. Producers and importers of SUP should cover the costs for garbage disposal from 5 January 2023 and inform consumers about the impact of SUP on the environment.
- From 1 January 2024, plastic is no longer allowed for consumption at the location, except for high-quality recycling and specific care facilities.
- Compliant invoices and cash register receipts should be generated, and it needs to be assessed whether the SUP charge is taxable for VAT purposes.
- The applicable VAT rate for the SUP charge will follow the VAT treatment of the underlying food supply, except for alcohol.
- The Packaging Waste Fund considers its activities subject to 21% Dutch VAT.
Source Deloitte
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