Since July 1, you have to pay extra for disposable cups and trays that are (partly) made of plastic. Entrepreneurs are no longer allowed to give these away for free. Entrepreneurs must also offer a reusable option. These new measures stem from the European Single Use Plastics (SUP) directive and aim to reduce the impact of single-use plastic on the environment and to reuse and recycle more plastic. VAT must be paid on the sale of disposable cups and trays. Contrary to previously communicated by other parties, the high rate of 21% does not apply by default. The leading factor is the product contained in the disposable packaging. This means that the same VAT rate applies to the packaging as to the product that is being sold. For example, is a disposable cup of coffee or soft drinks sold? Then 9% VAT must be paid for the disposable cup: the rate for coffee and soft drinks. But, for example, is a disposable cup with wine or beer sold? Then 21% VAT must be paid for the cup: the rate for alcoholic beverages.
Source: belastingdienst.nl
