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.
Source PwC