Increasing regulation in the area of environmental and ecological responsibility not only brings new obligations for companies. Topics such as sustainability, environmental levies, and producer responsibility are also gaining increasing importance in tax advisory practice. Under the term “Green Taxes”, a variety of legal obligations are grouped together that affect companies under the Packaging Act (VerpackG), the Single-Use Plastics Fund Act (EWKFondsG), and other environmental regulations. These provisions are part of the implementation of the European Green Deal and aim at a sustainable circular economy.
Not only manufacturing companies are affected, but also retailers and online shops—often without being aware of their role as “producers” within the meaning of the laws and the resulting producer obligations. The consequences: high fines, sales bans, as well as compliance and reputational risks. Early identification of relevance and awareness of topics such as registration requirements, system participation, single-use plastics levy, and take-back obligations become a real added value for companies.
Because Green Taxes are more than just environmental levies—they are an integral part of modern corporate management and tax compliance.
[{"title":"Environmental and packaging tax obligations in Hungary and Poland as of July 2023","nid":"5090","body":"Our eastern neighbours, Hungary and Poland, are now also tightening the reins on environmental regulations and the avoidance of single-use plastics. As early as July 2023, extended producer liability, green taxes and obligations arising from the implementation of the EU Single-Use Plastics Directive will take effect. Foreign entrepreneurs and web shops that place packaging or certain products qualified as environmentally harmful on the market in Hungary and Poland must now comply with these obligations.\n","field_datum":"26.06.2023\n","field_newsletter":"VAT Newsletter 27\/2023"},{"title":"Plastic tax now also in Germany \u2013 EWKFondsG (Single-use Plastic Funds Act)","nid":"369","body":"To-go cups, salad bowls, balloons, cigarette butts and fireworks have one thing in common - they are made of single-use plastic and far too often end up in streets, parks or bodies of water after use. Even the extremely costly collection by cities and municipalities does not achieve a complete ridding of the environment of single-use plastic. On 15.05.2023, the German version of plastic taxation was published as Einwegkunststofffondsgesetz (Single-Use Plastic Fund Act). Companies should use the next few months to check whether they are affected and what preparations they need to make until\u2026","field_datum":"22.05.2023\n","field_newsletter":"VAT Newsletter 24\/2023"},{"title":"Plastic Packaging Taxes - an overview","nid":"409","body":"There is a consensus that unnecessary plastic waste must be urgently avoided and - where plastic remains unavoidable - as much of it as possible must be recycled. To encourage business to achieve these goals, taxes and levies on plastic packaging are increasingly arising. German entrepreneurs are also subject to taxes\/levies in many EU Member States or third countries under a wide variety of conditions. Our current newsletter provides an overview of plastic packaging taxes and levies with similar objectives.\n","field_datum":"29.11.2022\n","field_newsletter":"VAT Newsletter 47\/2022"},{"title":"A look across the border","nid":"457","body":"+++ EU member states take measures to fight inflation +++ CROATIA lowers VAT rates on various everyday goods +++ FRANCE grants transitional period for import VAT declaration and obtains authorization to introduce e-invoicing +++ POLAND temporarily lowers VAT rates on food, beverages and agricultural products +++ ROMANIA publishes list of goods, for which e-invoices must be issued +++ SERBIA further postpones mandatory use of e-invoices +++ SLOVENIA introduces reverse charge +++ UNITED KINGDOM to introduce plastic tax in April 2022 +++\n","field_datum":"11.03.2022\n","field_newsletter":"VAT Newsletter 08\/2022"},{"title":"Evidence of witness for intra-Community supplies?","nid":"5244","body":"Taxable persons who wish to carry out a zero-rated intra-Community supply of goods must provide proof thereof. Basically, the proof has to be formal in nature, specifically documentary and accounting evidence. In the Federal Fiscal Court\u2019s view (judgment of 19 March 2015 \u2013 V R 14\/14) evidence provided by a witness is accepted only in exceptional cases. Above all, this decision will have an impact on legal disputes.\n","field_datum":"25.09.2015\n","field_newsletter":"VAT Newsletter 20\/2015"}]
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[{"title":"Packaging Act (VerpackG)","nid":"5423","view_node":"\/en\/packaging-act-verpackg"},{"title":"Single-Use Plastics Fund Act (EWKFondsG)","nid":"5422","view_node":"\/en\/single-use-plastics-fund-act-ewkfondsg"}]
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