EPR fee

The CONAI Environmental Contribution, established for each type of packaging material, represents the form of financing through which CONAI distributes the cost for higher charges for separate waste collection, recycling and recovery of packaging waste among manufacturers and users. These costs, based on the provisions set forth in Legislative Decree 152/06, are distributed “in proportion to the total quantity, weight and the type of packaging material issued on the national market.”

Environmental Contribution amount per material:

(*)From 1 January 2024, the contribution for wooden packaging will go from 8 euros/tonne to 7 euros/tonne.

Consortium regulations state that the sums owed by all Consortium Members, Producers and Users are always collected based on the specific invoiced amount due according to the weight and type of packaging material covered by the first supply.

The first supply shall mean the transfer, including temporarily or under any capacity, within Italy of:

• the finished packaging from the “final producer” to the “first user”;
• the packaging material from a “raw material (or semi-finished product) producer” to a serving or proclaimed “self-producer”.

Moreover, the same regulations state that any packaging materials and packaging imported from abroad shall be subject to the Environmental Contribution given that their use will produce waste in Italy.

Taxation issues

The CONAI Environmental Contribution shown on the sales invoice shall be subject to VAT at the same rate (valid at the time of the transaction) as the supplied packaging or packaging materials. VAT shall therefore not be applied to any Environmental Contributions for packaging sold to customers who have submitted a declaration of intent under Article 8, paragraph 1 (c) of Presidential Decree No 633/1972.

For further information, please refer to the Guide to CONAI membership and EPR fee application