Obligation to contribute
The contribution obligation relates to the Waste Management Contribution for Packaging. The following frameworks apply:
- Are you a producer and/or an importer and do you release in excess of 50,000 kilos of packaging per calendar year on the Dutch market? If so, you are obliged to file a declaration. This also applies if your company does not have a place of business in the Netherlands but sells to Dutch consumers (online). You are filing a declaration on behalf of a group of business operators submitting a joint declaration. This group of business operators corresponds to the VAT grouping.
- Can you prove that you release less than 50,000 kilos of packaging per calendar year on the Dutch market? If so, you do not need to file a declaration, and are, therefore, not required to pay the Packaging Waste Management Fee.
- Note: do you release beverage cans, plastic soda or water bottles, and/or SUP packaging on the Dutch market? Then register immediately with Verpact. Even if you bring less than 50,000 kilograms on the market per calender year.
- Did you previously release more than 50,000 kilograms of packaging on the Dutch market (or do you import goods from outside the Netherlands to the Netherlands), but are you now below this threshold? Then you must file a declaration but not pay a Packaging Waste Management Fee. There is an exception for Single Use Plastics; no threshold applies to them.