A recycling fee of 0.08 euros is imposed from June 1, 2022 for products, the packaging of which contains polyvinyl chloride (PVC), upon sale at any legal point of sale.
Decision 1061/2022 of AADE determines the type and content of the declaration of return of the recycling fee, on the products, such as the model, as well as the manner of imposition, collection and return of the fee.
The fee is imposed on consumers per piece of product.
Companies responsible for submitting the recycling fee return declaration are companies that sell products whose packaging contains polyvinyl chloride (PVC).
The decision:
A 1061/2022
THEME: Determining the type and content of the recycling fee return statement, in accordance with the provisions of article 80 of law 4819/2021 (A’129), as well as any other details for the imposition, collection and return of this fee.
SUMMARY OF DECISION
A) OBJECT
Determining the type and content of the return statement of the recycling fee, the procedure of its imposition, collection and return, based on the provisions of no. 80 Law 4819/2021.
B) CONTENTS
This Decision defines the form and content of the recycling fee return declaration, which is imposed on the sale of products containing polyvinyl chloride (PVC) packaging, the process of enforcement, collection and return.
C) SCOPE
It concerns companies that sell products whose packaging contains polyvinyl chloride (PVC).
DECISION
THE GOVERNOR OF THE INDEPENDENT PUBLIC REVENUE AUTHORITY
Taking into consideration:
1. The provisions:
a) Of par. 2 of article 80, of par. 4 of article 92 of law 4819/2021 “Integrated framework for waste management Integration of Directives 2018/851 and 2018/852 of the European Parliament and of the Council of 30 May 2018 amending Directive 2008/98 / EC on waste and Directive 94/62 / EC on packaging and packaging waste, framework for the organization of the Hellenic Recycling Organization, provisions on plastic products and the protection of the natural environment, spatial planning, energy and relevant urgent arrangements “(A ‘129),
b) of Chapter A ‘of Part One of Law 4389/2016 “Urgent provisions for the implementation of the agreement on fiscal targets and structural reforms and other provisions” (A’ 94) and in particular of article 7, par. 1 of article 14 and Article 41 thereof,
c) of Law 4174/2013 “Tax Procedure Code and other provisions” (A ‘170) and in particular Articles 6, 18, 19 and 20,
d) Articles 81 to 86 of Law 4270/2014 “Principles of financial management and supervision (incorporation of Directive 2011/85 / EU) Public Accounting” (A ‘143),
e) the decision of the Governor of the Independent Public Revenue Authority “Organization of the Independent Public Revenue Authority (A.A.D.E.)” (Β ‘4738), subject to the details of D.ORGA 1125859 EX 23-10-2020
f) of subpar. E2 of par. E of the first article of law 4093/2012, on the establishment of the position of General Secretary of Public Revenue (A ‘222), in combination with the provisions of par. 1 of article 13 and par. 10 of article 41 of law 4389/2016,
g) the decision under items A.1054 / 2022 of the Governor of the Independent Public Revenue Authority “Defining the procedure and other issues for the digital submission of requests through the Digital Reception Application and Management of Requests of the Independent Public Revenue Authority” My Applicants Β ‘2154) ».
2. The decision D6A 1015213 EX 2013 / 28.1.2013 of the Minister of Finance and Deputy Minister of Finance “Transfer of responsibilities to the Secretary General of the General Secretariat of Public Revenue of the Ministry of Finance” (B ‘130 and B’372), in combination with the provisions of subpar. . A ‘of par. 3 of article 41 of law 4389/2016.
3. The no. 1 of 20.01.2016 Act of the Council of Ministers “Election and appointment of General Secretary of the General Secretariat of Public Revenue of the Ministry of Finance” (YODD 18), in combination with the provisions of the first paragraph of par. 10 of article 41 of Law 4389/2016, and the no. 39/3 / 30-11-2017 (YOD 689) decisions of the Board of Directors of AADE and under data 5294 EX 17-01-2020 (YOD 27) of the Minister of Finance “Renewal of the term of office of the Governor of the Independent Public Revenue Authority”.
4. The decision under elements 2/100546 / DPG / 12.10.2021 that amends the under elements 2/58493 / DPG / 31.07.2018 of the Deputy Minister of Finance “Economic and Administrative Classification of the state budget” (Β ‘4727).
5. The need to determine the type and content of the recycling fee return declaration and the procedure for enforcing, collecting and refunding this fee.
6. The fact that this decision does not cause any expense to the detriment of the budget of the Independent Public Revenue Authority (AADE), we decide:
1. We define the type and content of the recycling fee return declaration, on products whose packaging contains polyvinyl chloride (PVC), such as the model attached herein and an integral part thereof, as well as how the fee is imposed, collected and refunded.
2. From June 1, 2022, a recycling fee is imposed on products, the packaging of which contains polyvinyl chloride (PVC), upon sale at any legal point of sale.
3. The fee is imposed on consumers per piece of product.
4. Companies responsible for submitting the recycling fee return declaration are companies that sell products whose packaging contains polyvinyl chloride (PVC).
5. The return statement of the recycling fee is submitted to the tax administration, every quarter, until the last day of the month following the time period to which it relates.
Until the completion of the implementation of the application for the electronic submission of the declaration, it will be submitted digitally through the Digital Reception and Request Management Application “My Requests”, which has been posted on the website of AADE (myaade.gov.gr) according to the procedure defined in the sub-elements A.1054 / 2022 decision of the Commander of AADE. For the period of the first application and in particular for the revenues of the month of June 2022, the declaration is submitted until the 1st of August 2022.
6. During the completion of the implementation of the submission of the declaration through the electronic application, and if there is a proven inability of its operation, the declaration will be submitted in printed form to the competent Tax Office.
7. In case of submission of an amendment statement, it is submitted digitally through the Digital Reception and Request Management Application “My Requests”, which has been posted on the website of AADE (myaade.gov.gr) according to the procedure defined in sub-items A.1054 / 2022 decision of the Commander of AADE.
8. The receipts of the recycling fee are entered in the Revenue Account Number “Α.Λ.Ε. 1110903003 ».
9. The provisions of the Tax Procedure Code (Law 4174/2013) apply to the certification and collection of the fee, as well as to the overdue or inaccurate submission of a return or to the non-submission of a return declaration of the recycling fee.
10. The validity of the present starts from 1.6.2022.
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