Levy on plastic, aluminium or other disposable packages used on take away meals – Details published

03/01/22

In brief

Decree 331-E/2021, of 31 December, regulates the levy on plastic, aluminium or other disposable packages used on take away meals, provided for in article 320 of Law 75-B/2020, of 31 December (2021 State Budget Law).

From 1 June 2022 onward, this levy applies to one-single use plastic packages and packages with other materials that include plastic. From 1 January 2023 onward, this levy applies to aluminium packages and packages with other materials that include aluminium.




© 
2022 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.
 

Contact us

Rosa Areias

Rosa Areias

Tax Lead Partner | Entrepreneurial & Private Business Leader | Member of the Executive Committee, PwC Portugal

Tel: Tel: +351 225 433 101

Susana Claro

Susana Claro

Indirect Tax Partner, PwC Portugal

Tel: +351 213 599 625

Follow us