Packaging waste management contribution

You record the information for the waste management contribution. You then use an analysis to view the amount of material to be declared.

Note:

You can charge the packaging waste management contribution to your customers, for example by increasing the price of your goods. You can also create a separate invoice line for the packaging waste management contribution; this approach is not discussed any further.

Description

Companies that are liable to taxes within the context of the law on packaging waste management contributions are obliged to keep records of all packaging used.

You are obliged to submit a waste management contribution declaration if:

• The packaging waste exceeds the threshold. For 2013/2014, the threshold is 50,000 kg of packaging material.
• You are making packaged products available to others for the first time in the Netherlands; or
• After entry in the Netherlands, you or someone on your behalf removes the packaging from the products and disposes of it;
  
  or
• On the orders of another party, you put the name, logo or branding of this party on the products produced and packaged by you;
  
  or
• You use point-of-sale packaging:
  • to package products; and
  • you make packaging available to others in the Netherlands;
    or
  • together with one or more products you make point-of-sale packaging available to others.

  Note:

  - You have to file your declaration at the latest on 1 April each year.

  - If you stay under the threshold, you still need to demonstrate how you calculated that. This means you do have to maintain a packaging administration.

Preparation

• Activate the Packaging, Returnable Packaging, and Disposal Fee functionality

  You can use the packaging waste management contribution functionality after you have activated the Wrapping/packaging/disposal fee function.

Procedure

• Register on the ‘Afvalfonds’ website

  If your company is obliged to submit declarations, you have to register on the ‘Afvalfonds’ website. This website also gives you information about who needs to submit declarations.

• Add a packaging waste management contribution rate

  Voor de bepaling van de afvalbeheersbijdrage vult u vastgestelde tarieven in voor de verschillende materialen.

• Set the weight in a packaging article

  In an article of the packaging type, you specify the weight for the waste management contribution.

• Detailed examples

  There are a number of possible situations with regard to packaging, some of which have been elaborated.

• Analysis for waste management contribution

  For the declaration of packagings for the wage management contribution, view the analysis with the total weight of the packagings.

• Statement and declaration on ‘Afvalfonds’ website

  You submit your declarations on the ‘Afvalfonds’ website using the information from the analysis.