Eco-Fee Modulation is an instrument to promote the European circular economy. It is intended to incentivise companies to increase the use of recyclable packaging. Some EU countries are already using it to differentiate the licence or recycling costs in their respective EPR systems.  

Specifically, modulation aims to incentivise the development of sustainable packaging designs by differentiating the licence fees for sales packaging. In short, companies that use environmentally friendly packaging pay lower licence fees to the EPR systems and thus save costs. On the other hand, packaging that does not fulfil the requirements of eco-modulation is taxed more heavily and is therefore more expensive. This approach is an important step towards an environmentally conscious economic policy that promotes ecological sustainability. 

In the European Union, the Packaging Directive requires companies that put packaging into circulation to ensure its disposal. This principle is known as extended producer responsibility (EPR). However, the specific requirements and obligations vary from country to country, as each country has developed its own laws to implement the EU directive. However, the basic principle remains the same everywhere: companies that put packaging into circulation pay a licence fee to an EPR system that is responsible for the collection, sorting and recycling of packaging waste.

In Germany, for example, companies fulfil their obligations by registering and reporting data in the LUCID packaging register and licensing their packaging with a dual system such as Interseroh+ via Lizenzero. Do you ship to the EU? With our licensing service, we can easily fulfil all your obligations per country for you! 

The standardisation of the eco-fee at European level is a desired goal, but implementation currently varies greatly from country to country. While certain materials are already taxed in some countries, others have not yet introduced eco-fees. Incentive models in the form of eco-fee modulation have already been introduced in France, the Netherlands, Belgium and Finland. However, the exact structure varies from country to country.   

In principle, however, the recyclability of packaging, on which the eco-fee is based, is orientated towards the following criteria:  

• Sortability and separability  
• Source material (paper, plastic, metal, glass)  
• Residual emptiability
• Contaminants in the material 

Do you ship to different EU countries? We take care of your packaging licensing! On top of that, we can also check for you whether the design of your packaging meets the requirements of Eco-Fee modulation in your target markets. If the design of the packaging does not yet meet the Eco-Fee requirements, we can also support you in adapting your packaging to the standards on request.

On 1 July 2023, Hungary tightened the regulations regarding extended producer responsibility in the country. Since then, online retailers in particular have been held more accountable. If you sell goods and packaging to Hungary, they must be licensed with an EPR system from the first kilogramme. This now also applies to retailers who do not have a Hungarian VAT number. Foreign companies that are obliged to obtain an EPR licence must appoint a Hungarian representative for this purpose.  

In addition to the licensing of packaging, there are further obligations for companies that fill packaging with goods for the first time or have it filled and sell it to private individuals. Additional registration with the MOHU licence company and the Hungarian environmental authority is required. In addition to packaging, some product categories are also subject to the new EPR levies.

Until now, packaging did not have to be licensed in Hungary. However, companies above a certain annual turnover with a VAT number pay a product fee through the environmental tax. Since July 2023, however, all distributors of packaging, with or without a VAT number, are now obliged to contribute to the recycling costs. The new EPR requirements replace the previously applicable “product fee for environmental protection”. Since April 2023, the companies concerned have had to register on the MOHU Partner Portal and with the environmental authority.   

The registration and payment obligation always applies to the first Hungarian distributors and also applies if an online shop based outside Hungary sells goods to end consumers in Hungary.   

Unlike in France or Italy, however, there is no labelling obligation for packaging.

In addition to packaging, the new EPR regulations also apply to textiles, wooden furniture, batteries and WEEE products (electrical and electronic equipment).  

If you sell these products in or to Hungary, registration with the above-mentioned bodies and an EPR levy are also mandatory. Retailers are also responsible for the effective disposal of these products. 

The extension of the EPR obligations for manufacturers and retailers in Hungary presents them with new challenges in terms of their registrations, but also due to the costs associated with the EPR levy.    

At the same time, however, these adjustments will also trigger the implementation of more sustainable practices, which in turn will benefit the environment. In addition, the circular economy is strengthened and environmental protection is promoted.  

You need support in implementing your obligations in Hungary? We are happy to help!

As in many other EU countries, single-use plastic is increasingly under scrutiny in the Netherlands to protect the environment. Based on the Single-Use Plastics Directive (EU) 2019/904 of the European Parliament, more and more EU member states are implementing regulations to reduce the environmental impact of certain plastic products. 

Since July 2023, for example, Dutch consumers have been paying an additional fee for their single-use plastic cups or containers, especially for to-go products. The fee also applies to paper cups with a plastic lining and to-go packaging available in supermarkets. Since January 2024, the additional regulation on Single-Use Plastic has been in force. As a result of this regulation, various single-use plastic products are no longer available in Dutch stores. Instead, there is a shift towards environmentally friendly and reusable alternatives. 

In addition to this regulation, a ban on the use of microplastics in cosmetic products has come into effect. The ban on these tiny plastic particles, which are found in many personal care products, is intended to help improve water quality and protect our marine ecosystems.

• Plastic bags, straws, single-use plastic cups 
• Single-use plastic containers, tableware, and cutlery 
• Styrofoam cotton swabs, balloon sticks, and stirrers 
• Styrofoam food packaging 
• Microplastics in cosmetic products    

The new regulation distinguishes between consumption or consumption on-site and consumption on the go, resulting in slightly different interpretations for trade and gastronomy. The Dutch government sets guidelines for the surcharge that consumers must pay for single-use plastic products. For instance, the proposed surcharge for cups is 25 cents per cup, 50 cents per meal, and five cents for small storage containers.

Consumers pay an additional fee for single-use containers with plastic content for ready-to-eat meals at places like supermarkets, bakeries, or kiosks where on-site consumption is not provided. The amount of the surcharge can be determined by the respective companies. However, the costs must be listed separately on the receipt so that consumers can clearly see what they are paying for the use of single-use plastic products. There is no additional fee for containers with food that are not directly ready to eat and, for example, need to be heated before consumption. 

If on-site consumption is offered, single-use containers with plastic may not be provided. Instead, retailers must offer a reusable option or allow customers to bring their own containers.

For on-site consumption, it is prohibited for restaurateurs to provide single-use containers made of plastic. Instead, reusable tableware must be used or the use of customers’ containers must be offered. 

However, for takeaway or delivery of food, single-use containers can be used as long as customers pay an additional fee for the containers. Again, the surcharge must be listed separately on the bill. Alternatively, reusable alternatives with a return system or customers’ containers can also be used here.

Since 2024, the ban on single-use plastic also applies to corporate canteens, offices, or institutions. Washable tableware must be used here. Alternatively, reusable containers or customers’ containers can also be used. An exception is made for healthcare facilities such as hospitals.

With these measures, the Netherlands is implementing the EU directive to reduce single-use plastics. The measures are intended to reduce the large amounts of single-use plastic waste and strengthen the use of reusable alternatives. In the long term, this should protect the environment and strengthen the use of recyclable materials.

The plastic levy is a way of reducing the environmental risks posed by plastic pollution. In the EU, the focus is on plastic packaging waste. The so-called plastic levy has therefore been in place since 2021. This obliges all EU member states to make a payment based on the amount of non-recycled plastic waste produced in each country. The plastic levy is intended to create an incentive to reduce plastic waste. At the same time, it serves as funding for the EU budget until 2027.

The amount of the plastic levy is 0.80 euros per kilogramme of non-recycled plastic packaging waste. Every member state is obliged to pay this levy. However, it is up to the Member States to decide how to finance this levy. There are still no EU legal requirements for the national organisation. Some pay the levy from their national budgets, while others have introduced taxes, fees or contributions for certain plastic products in their countries and thus pass the levy on to consumers and the private sector.

The two terms are often used interchangeably. However, the plastic levy is an EU-wide method for calculating the contributions to the EU budget that each EU member state must make. The term plastic tax, on the other hand, refers to the refinancing of the plastic levy at national level. This is not subject to any EU directives. The individual member states have the freedom to organise this. A plastic tax is therefore not levied in every country.

In order to be compliant when selling goods and packaging abroad, companies must always be aware of the latest developments in their export countries. Whether a plastic tax applies to retailers or producers varies greatly from country to country. The structure of the tax also differs at national level, which can result in billing and pricing implications for companies. For example, it is necessary to consider which materials or products fall under the respective tax regulations and in which part of the supply chain they are taxed. All of this requires financial and human resources, which can be a hurdle for small companies in particular.

While some EU countries focus exclusively on packaging, i.e. both plastic and non-plastic packaging, others draw stricter boundaries and only tax single-use or non-reusable plastics. The origin of the plastics or packaging also plays a role in taxation, depending on the country. In some member states, for example, a tax is levied on plastic products originating both domestically and abroad, while in others only foreign plastic products are taxed.

Here we explain what these regulations actually look like in some EU countries:

Germany is currently planning to introduce a plastic tax for manufacturers and importers of single-use plastic packaging. However, it is not yet known when a draft law will be available.

However, according to the Disposable Plastics Fund Act (EWKFondsG) adopted in 2023, manufacturers and importers will be obliged to make a contribution to a central fund from 1 January 2025. The contribution is calculated based on the quantities of single-use plastic put into circulation by the respective companies in 2024.

There are currently no finalised plans for a plastic tax in France. Here, the national budget finances the plastic tax.

More information on France can be found here.

The introduction of a plastic packaging tax was already planned in Italy for 2020. After several postponements, it is now set to come into force in 2024. The plan is to levy a tax of €0.45 per kilogramme on single-use plastic products, known as “manufatti con singolo impiego” (MACSI). Exceptions are to be made for single-use plastic products that are compostable or used for medical purposes. Companies that manufacture these products in Italy or supply them to Italy from other member states are to be taxed. Companies without a registered office in Italy must appoint a (jointly and severally liable) tax representative in Italy to fulfil their obligations.

There are currently no finalised plans for a plastic tax in the Netherlands. However, the introduction of a plastic tax to finance the plastic levy is being examined.

In the Netherlands, however, a contribution that is not considered a tax is levied on plastic packaging. Companies that import 50 tonnes or more of plastic packaging onto the Dutch market each year or dispose of these quantities after importing them pay a regular rate of 1.05 euros. A reduced rate of 0.79 euros per kilogramme applies to companies whose plastic packaging has a positive market value and can be properly sorted and recycled.

Poland does not yet have a plastic tax for companies. However, in order to avoid packaging waste, a recycling fee law has been in force since January 2018.

In March 2023, the Polish parliament also passed a law to implement EU Directive 2019/904/EU on reducing the impact of certain plastics on the environment. The aim is to reduce the amount of single-use plastics on the Polish market through reporting obligations, product-related fees and annual levies. The obligations mainly apply to companies that introduce products to the Polish market for the first time.

Foreign companies that import single-use plastics to Poland can appoint an authorised representative to fulfil the obligations in connection with the marketing of their products.

A tax on non-reusable plastic packaging products has been in force in Spain since 2023. Among other things, this implements the EU directive on single-use plastics in Spanish law. This is intended to curb the production and use of plastic products. The tax of 0.45 euros per kilogramme applies equally to the manufacture, import and intra-Community purchase of non-reusable plastic packaging. This includes single-use packaging with plastic, semi-finished plastic products for single-use packaging containing plastic and products containing plastic that enable single-use packaging to be placed on the market. Recycled plastic, packaging used for the protection, manipulation, distribution and presentation of specialised medical, agricultural and veterinary products and plastic packaging exported directly from a manufacturer to another Member State or outside the EU are exempt from the tax. In addition, however, a tax is levied on the incineration and landfilling of waste.

Further information on Spain can be found here.

Among other things, the plastic levy serves to protect the environment and promote the circular economy. However, due to the current lack of EU-wide guidelines for implementing this levy, it has unfortunately also created a patchwork of regulations and legislation that can present a hurdle for internationally active retailers and companies when selling their products. Companies that operate in more than one EU member state must therefore carefully check the nationally applicable regulations.

As the plastic tax is currently being discussed in many countries, companies should already consider it in their business strategies and assess the potential impact. Flexible, resource-saving packaging solutions can be a first approach.

All manufacturers of packaging are obliged to join or establish a recognised Producer Responsibility Organisation (PRO). The activities of these organisations must be approved by the Swedish Environmental Protection Agency.Producers must also register with the Swedish Environmental Protection Agency and participate in a take-back system.

Since 1 January 2024, municipalities and local authorities have assumed operational responsibility for the collection of packaging waste from households and selected businesses. They play a key role in providing information on preventive measures and the correct sorting of packaging waste. By 1 January 2027 at the latest, all municipalities must introduce a door-to-door collection system for packaging waste. Collection will be based on material types such as paper, plastic, metal and glass. In addition, bulky packaging waste and materials such as wood, ceramics and textiles must be collected at accessible collection points or municipal recycling centres.

The updated regulation also includes provisions for deposit systems as applied to bottles and cans. Responsibility for these systems has been transferred from the Swedish Board of Agriculture to the Swedish Environmental Protection Agency from 1 January 2023. Existing systems can retain their approval until 1 January 2027, after which they will be reassessed in accordance with the new guidelines.

These extensive changes emphasise Sweden’s commitment to environmental protection and recycling. For companies that sell products to end customers in Sweden, it is crucial to be aware of the new responsibilities and act accordingly.
The EPR Sweden 2024 regulation represents not only a change, but also a significant step in terms of packaging responsibility that will contribute significantly to reducing the environmental impact.

The implementation of these plans is based on the AGEC Act of 10 February 2020 and Decree No. 2020-1455 on the reform of extended producer responsibility (EPR). In accordance with Article 72 of the AGEC law and Article L. 541-10-12 of the Environmental Code, manufacturers must submit a prevention plan. The EPR obligations apply to twelve areas, including household packaging, graphic paper, batteries, waste electrical and electronic equipment, textiles and furniture.

For manufacturers and retailers of products in these areas, this requires the creation of a prevention plan. This plan aims to reduce non-renewable materials, maximise the use of recycled materials and improve the recyclability of products. The overarching goal is to create environmentally sustainable products and services that conserve resources, minimise waste and reduce environmental impact throughout the entire life cycle. France is therefore a leader in the EU in terms of corresponding legal regulations.

The implementation of eco-design not only brings environmental benefits, but can also offer economic advantages by reducing material and energy costs, lowering licence fees for sustainable packaging and improving the brand image. Eco-design is therefore a decisive approach for companies that want to offer sustainable products and services.

The creation of a plan to reduce the environmental impact of packaging and paper has been mandatory for all suppliers since 2023. The prevention plan can be drawn up collectively or individually and must include the categories “Reduce”, “Recycle” and “Reuse”. A follow-up report is required every five years, which contains a review of the previous plan and sets out the targets and measures for waste prevention and eco-design for the next five years.

The submission and regular updating of these plans to the relevant take-back schemes is mandatory after the respective deadlines. Summaries of the plans are published by each scheme every three years and are publicly available.

A significant rule change has applied to international companies that deliver goods to Austria since 2023. This states that they must appoint an authorised representative based in Austria if they import packaging materials into Austria. These retailers are therefore no longer responsible for fulfilling their own legal obligations. The regulation applies to all companies without a registered office or branch in Austria that sell products (including packaging) to private end customers in Austria. The authorised person assumes responsibility for compliance with the obligations of companies and acts as their representative in Austria.

In order to act as an authorised representative, the person or legal entity must fulfil the following criteria:

• have a valid address in Austria
• have an official place of business in Austria
• is appointed by a notarised power of attorney
• is responsible for compliance with the administrative regulations pursuant to §9 of the Austrian Administrative Penal Code

Since 2023, retailers who sell their products via online marketplaces or use fulfilment services must provide appropriate evidence of compliance with the provisions of the Packaging Ordinance (VerpackVO). If this evidence cannot be provided, marketplace operators are obliged to remove the retailers in question from their platforms. Similarly, fulfilment service providers may no longer provide services to retailers who are unable to provide the required evidence.

Distributors of reusable packaging, sales packaging and certain single-use plastic products are obliged to fulfil their reporting obligations by 15 March each year.

Suppliers of commercial packaging, i.e. packaging that is not sent to private end consumers but to business customers such as intermediaries or companies, must participate in a corresponding system. The only exceptions to this regulation are for bulk collection points and own importers.

Anyone importing single-use plastic products such as wet wipes, balloons, tobacco products or fishing tackle into Austria must also appoint an authorised representative. In addition, participation in a system is required for these products.

It is also important to note that certain single-use plastic products such as cotton buds, disposable cutlery, disposable tableware, drinking straws, sticks for balloons and food packaging made of expanded polystyrene have already been subject to a comprehensive import ban in Austria since 3 July 2021.

A proxy is a person or organization authorized by an official power of attorney to perform specific tasks on behalf of another person. This power of attorney is a written document that confirms that the person or organization in question (your proxy) may act on your behalf. In most countries, any natural or legal person who is resident in the country in question, has a local address and has been appointed by means of a notarized power of attorney can act as proxy.

The search for a suitable proxy can be complicated. We offer a licensing service, through which we can take care of all of the compliance in the respective countries for you.

For shipping to certain countries, including Austria, Slovenia, Portugal, Greece and Slovakia, it is necessary to appoint an authorized representative. Let’s take a closer look at the requirements in these countries.

Austria

Since the Packaging Ordinance in Austria was updated on January 1, 2023, retailers who do not have a place of business in Austria must appoint an authorized representative for shipments to this country. This regulation affects you if you deliver packaging materials to consumers in Austria. As a foreign company, you must ensure through your authorized representative that you comply with the requirements of the Austrian Packaging Ordinance. Since January 1, 2023, it is no longer possible for companies that are not based in Austria to carry out licensing independently.

Required Measures:

• Appointment of an authorized representative in Austria.
• Keeping records of the packaging materials distributed in Austria.
• Transmission of the packaging quantities to your authorized representative (annually up to 1,500 kg, quarterly up to 20,000 kg, monthly over 20,000 kg).
• Payment of the fees for the authorized representative and for disposal.

Slovenia

In Slovenia, an important regulation based on an amendment to the Environmental Protection Act came into force on April 24, 2021. This regulation, issued by the Slovenian government, stipulates that all foreign companies that sell packaging on the Slovenian market must appoint a local authorized representative. This authorized representative is then responsible for ensuring compliance with the take-back obligations. This regulation applies regardless of the quantity of packaging put into circulation. Please note that an additional environmental levy must be paid from an annual quantity of 15 tons.

Required Measures:

• Appointment of an authorized representative in Slovenia.
• Keep accounts of the packaging quantities put into circulation in Slovenia.
• Quarterly reporting of packaging quantities to the authorized representative.
• Payment of disposal fees (licensing) and fees for the authorized representative.

Portugal

In Portugal, the environmental authority APA has tightened the regulations on packaging with effect from January 1, 2022 by introducing the mandatory appointment of an authorized representative for all packaging. This regulation particularly affects non-Portuguese manufacturers who sell their products directly to private end consumers in Portugal. In this case, all relevant obligations must be fulfilled by the authorized representative.

Required Measures:

• Appointment of an authorized representative in Portugal.
• Documentation and tracking of the quantities of packaging put into circulation in Portugal.
• Annual reporting of packaging quantities to the authorized representative.
• Payment of the fees incurred for the authorization and for the take-back system.

Greece

A new law came into force in Greece on July 1, 2021, replacing the previous regulations from 2001. Since then, non-Greek retailers who ship goods to Greece are also obliged to register with the Greek take-back system. For companies without a registered office in Greece, the appointment of an authorized representative is also required.

Required Measures:

• Appointment of an authorized representative in Greece.
• Documentation of the quantities of packaging put into circulation in Greece.
• Annual transmission of the packaging quantities to the authorized representative.
• Payment of the costs incurred by the authorized representative and for disposal.

Slovakia

As of January 1, 2022, foreign mail order companies that do not have a registered office in the Slovak Republic must process their obligations via an authorized representative. This authorized representative assumes responsibility for fulfilling all legal obligations and acts on behalf of the trader.

Required Measures:

• Appointment of an authorized representative in Slovakia.
• Documentation of the quantities of packaging placed on the Slovakian market.
• Quarterly reporting of packaging quantities to the authorized representative.
• Payment of the costs incurred by the authorized representative and for disposal.

Spain

A new law came into force in Spain on 27 December 2022, replacing the previous regulations. Since then, foreign traders without a registered office in Spain are obliged to appoint an authorised representative.

Measures required:

• Appointment of an authorised representative in Spain.
• Documentation of the quantities of packaging put into circulation in Spain.
• Annual transmission of the packaging quantities to the authorised representative.
• Payment of the costs incurred by the authorised representative and for disposal.

Packaging legislation remains an important and dynamic topic. The trend of more and more countries requiring the appointment of an authorized representative for foreign distributors is likely to continue. With the constant revision of legislation and the introduction of new control mechanisms in various countries, it remains an area where up-to-date information is crucial. We will continue to update this post to keep you up to date with the latest developments and requirements.

Before the introduction of new rules, online traders who sold their products to other European countries had to regulate VAT according to certain thresholds. These thresholds determined whether the tax was payable in the country of origin or the country of destination of the goods. Each EU member state set its own thresholds, which were usually set at an annual turnover of EUR 35,000 or EUR 100,000.

For example: A German online retailer who sold goods worth more than EUR 35,000 per year to France previously had to register with the French tax office and pay French VAT (20%). If the turnover was below this threshold, German VAT (19%, or at times 16%) was due.

In addition, imports from non-EU countries for goods under EUR 22 were exempt from tax until this date.

Since July 1, 2021, these provisions have largely been replaced by the VAT eCommerce package adopted in 2017 for all EU countries.

Since July 1, 2021, a uniform EU sales threshold of EUR 10,000 (net) per year has replaced the delivery thresholds previously set individually by each EU country. This means that traders who exceed this threshold in an EU country must pay VAT in the respective country of destination.

In addition, traders who previously remained below the individual country turnover thresholds, but who have a total turnover of more than EUR 10,000 (net) throughout the EU, must pay tax on their products for cross-border B2C deliveries in the respective country of destination (for more information on the turnover threshold, see “Threshold regulation 2021“). A pan-European cumulative turnover threshold now applies. If a trader exceeds this threshold, they will be liable to pay tax in all EU countries in which they sell to private consumers. The previous tax exemption for goods under EUR 22 no longer applies, resulting in an increased tax liability for many retailers.

Example 1: A German retailer who sells exclusively to private customers in Spain and generates an EU-wide turnover of over EUR 10,000 must now pay Spanish VAT of 21% – previously it was 19%.

Example 2: If a German retailer sells to private customers in France, Spain and Italy and only exceeds the EUR 10,000 turnover threshold per year in Italy, they will still be liable for VAT in all three countries as the EU-wide threshold has been exceeded.

As VAT rates in EU countries vary between 17% and 27%, this change can significantly increase costs for many traders. To minimize the administrative burden caused by the need to register for VAT in each country of destination, the One-Stop-Shop (OSS) procedure has been introduced.

Until the EU-wide turnover threshold of EUR 10,000 per year is reached, entrepreneurs must pay tax on turnover from sales to other EU countries in the country of origin instead of in the country of destination of the goods.

The regulations relate exclusively to sales generated outside Germany. Only cross-border sales within the EU are taken into account when reaching the EUR 10,000 threshold.

The Mini-One-Stop-Shop scheme (MOSS), introduced in 2015, was expanded to the more comprehensive OSS scheme for e-commerce in 2021. Online traders who exceed the EU-wide turnover threshold of EUR 10,000 can use the OSS procedure to declare their turnover in different countries. All EU-wide B2C sales of goods and services are recorded in the OSS system.

Traders can use this system to settle their entire VAT liability from different countries in a single payment. In Germany, the OSS system is administered by the Federal Central Tax Office, which then forwards the VAT paid to the relevant EU countries.

Participation in the One-Stop-Shop procedure is voluntary for traders, but offers considerable advantages and simplifications, especially for smaller traders. Without the OSS procedure, traders who exceed the turnover threshold would have to appoint a tax consultant or service provider for each destination country in order to fulfill the respective VAT obligations abroad. This would not only result in one-off registration costs, but also ongoing monthly costs. By using the OSS procedure, retailers can avoid this expense and conveniently report all sales online.

The current OSS procedure does not cover all online retail scenarios. Special cases, such as the use of fulfillment services abroad or sales via online marketplaces, cannot yet be fully integrated into the OSS procedure.

One example of this is the sale of a German online retailer via an Amazon program such as Pan EU or CEE. In such cases, the goods are often stored in a fulfillment center abroad, for example in Poland, and shipped to consumers from there. These processes lead to intra-Community transfers and acquisitions (B2B transactions), which cannot yet be mapped in the OSS procedure. In such cases, traders must either register for VAT directly in the destination country if they exceed the EUR 10,000 threshold, or in Germany if their total turnover in the EU is less than EUR 10,000.

The current regulations only apply to B2C sales of goods and services within the European Union. These changes do not apply to transactions with third countries outside the EU. This means that the VAT law of the country of dispatch applies to shipments from the EU to third countries. German VAT law therefore applies to shipments from Germany to non-EU third countries. Here it is particularly important to observe the obligation to provide evidence (further information is available).

The labelling requirements in Italy are defined by Decree 116/2020. Since 1 January 2022, online retailers have been obliged to label product, shipping and transport packaging in Italy to ensure that it can be subjected to an efficient recycling process. In the Italian Packaging Act, these regulations consist of both mandatory requirements and voluntary recommendations.

The aim of the regulations is to ensure that recyclable packaging generated by Italian end consumers can be easily distinguished from other types of packaging. This enables consumers to dispose of it properly and thus promotes the recycling process. At the heart of the law is the endeavour to increase resource protection and improve the circular economy. In this way, Italy is contributing to more sustainable practices and the responsible use of packaging materials.

The regulations for different types of packaging have specific requirements in some cases. It is crucial to label packaging with easily recognisable disposal instructions for consumers. According to Directive 97/192/EC, the composition of the packaging materials must be indicated by an alphanumeric code. For this purpose, each component of the packaging must be labelled with a corresponding code and clearly visible disposal instructions. The consumer information should also be written in easily understandable Italian. In some cases, the required information on composition and correct disposal can also be provided via QR codes or websites. This enables flexible and modern implementation of the labelling requirements.

In order to facilitate the practical implementation of these regulations, the national packaging consortium CONAI has published a guide to the decree. For detailed steps and further information on the obligations in Italy, you can find the guide here.

1. Labelling of packaging for private end users: Packaging that is disposed of by private end users must be clearly labelled with a clear disposal notice.
2. Alphanumeric code according to 97/192/EC for packaging materials: The composition of the packaging materials is indicated by an alphanumeric code in accordance with Directive 97/192/EC.
3. Comprehensible information in Italian: The information provided should be written in easily understandable Italian to ensure clear communication with consumers.
4. Recommendation for individual labelling of material components: It is recommended that each individual material component of the packaging is labelled with its corresponding material code and disposal instruction.
5. Freedom of graphic design in Italian: There are no precise specifications for the graphic design of the information, except that it must be written in Italian.
6. Information via QR codes or websites: In some cases, information on composition and correct disposal can also be provided via QR codes or on websites.