The imposition of an environmental protection levy comes into force from January 1, in certain packages available for immediate consumption in application of article 4 of Law 4736/2020. The purpose of the contribution is to prevent the generation of waste, in order to reverse the growing trend in the consumption of disposable plastic products.

Specifically, an environmental protection levy is imposed on plastic products:

Beverage cups, including lids and lids.
Containers of food, ie containers such as cans, with or without lid, in which food is placed which:
(a) intended for immediate consumption either on site or off-site;
(b) usually consumed by the container, and

(c) are ready for consumption without further preparation, in particular preparing, cooking or reheating, including containers used for fast food or other ready-to-eat meals, other than beverage containers, plates, packages and wrappers containing foodstuffs.

The levy is placed on the above products at the point of sale by mass catering companies, and by retail companies, which sell food and beverages. Clarifications regarding the content of the statement and the performance are given by AADE.

It is clarified that the environmental protection levy is imposed on beverage cups and food containers, which are filled with beverage or food respectively at the point of sale to the final consumer, ie when selling food and beverages for immediate consumption.

This regulation does not apply to beverage cups or food containers for products sold packaged by retailers that are not filled at the point of sale, such as yogurt cups and dessert cups. It also does not apply to beverage cups or food containers sold licensed by retailers.

As stated by the Secretary General of Natural Environment and Water, Konstantinos Arabosis: with Directive (EU) 2019/904 of the European Parliament and of the Council on reducing the impact of certain plastic products on the environment “(2021 / C 216/01), as well as Article 77 of Law 4876/2021”.