- Disposable cups and trays made of plastic must now be paid for, as entrepreneurs are no longer allowed to give them away for free.
- The European Single Use Plastics directive has been implemented to reduce the impact of single-use plastic on the environment.
- Entrepreneurs must also offer a reusable option.
- The cost of disposable plastic cups and containers can be decided by entrepreneurs, but the government suggests €0.25 for a cup, €0.50 for a meal, and €0.05 for pre-packaged small portions of fruits, vegetables, nuts, toppings, and sauces.
- These costs must be stated separately on the receipt.
- VAT must also be paid on the sale of disposable cups and trays, with the same VAT rate applying to the packaging as to the product sold.
- For example, if a disposable cup of coffee or soft drink is sold, 9% VAT must be paid for the cup, while a disposable cup with wine or beer sold requires 21% VAT for the cup.
Source Taxence
