Do you know that a recycling fee in Greece is imposed from June 1st for each plastic package relevant for both companies and their customers?
With a recycling fee of 8 cents, from June 1st, the plastic packaging of products containing polyvinyl chloride (i.e. PVC) will be charged.
Recycling fee imposed from June 1st in Greece
Public
Greece
Author: Kristina Dosen
Category:
Fiscal subject related
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1436
Content accuracy validation date:
01.06.2022
Content accuracy validation time:
15:23h
The payment of the fee is imposed on consumers per piece of product, while companies are required to indicate on the points of sale of products, in a place visible to the consumer, that these products are subject to a fee.
For the return of the fee, a relevant return statement needs to be submitted, by the companies that sell the products, to the tax administration. This statement can be submitted every quarter, until the last day of the month following the period to which it concerns.
In more detail, according to AADE:
a) From the 1st of June 2022 a recycling fee is imposed for the products, the packaging of which contains polyvinyl chloride (PVC), during their sale at every legal point of sale. The fee is imposed on consumers per piece of product.
b) The recycling fee is set at eight (8) cents per piece of product, paid by consumers, for the products, whose packaging contains polyvinyl chloride (PVC).
The amount of the fee is indicated distinctly and legibly on the sales documents before VAT and is recorded in the accounting records that the companies that sell these products are obliged to keep. These companies are also obliged to indicate at the points of sale of the products of circumstance in a place visible to the consumer, that these products are subject to a fee, with an indication of the amount of the fee.
c) The fee has a compensatory character and the revenues from it are public revenues, which are collected by the Independent Public Revenue Authority (A.A.D.E.) and attributed to the Hellenic Recycling Organization (E.O.AN.) with to be made available exclusively for the financing of recycling actions.
d) For the payment of the fee, a Declaration of payment of the fee is submitted in accordance with the decision of no. 4 of article 92, from the companies that sell the products of circumstance a 'to the tax administration every quarter, until the last day of the month following the period to which it concerns.
e) At the end of the Annex of law 4174/2013 (AD170), the phrase: "Recycling fee" is added and therefore this fee falls under the provisions of law 4174/2013 (AD170).
The fee is reciprocal and the revenues from it are public revenues, which are collected by A.A.D.E. and are attributed to E.O.AN. (Hellenic Recycling Organization) with the sole purpose of financing recycling actions.
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