Yes, since January 2023 a dedicated tool called “Codice Imballaggio” has been available to users (portal www.codiceimballaggio-conai.org), which, through a series of questions, helps the user to identify, for the main types of packaging, the item and the declaration code, the possible contribution band, and the corresponding unit value of the Environmental Contribution in force at the time of consultation. Through the specific “archiving” function, it is also possible to obtain the same information for previous years, up to 2018. It is also possible to proceed with the creation of a “.pdf” file containing the results of the searches carried out.
No, packaging produced and transferred abroad must not be made subject to the CONAI EPR Fee, since the “first transfer” does not arise. Accordingly, no wording relating to the CONAI EPR Fee must be shown on invoices for exported packaging issued by the producer/trader to foreign customers.
The CONAI EPR Fee shown on invoices relating to “first transfers” of packaging is to be treated as an ancillary supply pursuant to Articles 12 and 13 of Presidential Decree 633/1972. As such, it falls within the scope of VAT and therefore the portion charged (net of the exemption percentage notified by customers through Form 6.5/Suppliers) is subject to the same VAT rate as the packaging or packaging material forming the subject of the “first transfer”.
The amounts resulting from the EPR Fee declaration must be paid after receipt of the relevant invoices issued by CONAI. In the case of a declaration under the ordinary procedure, CONAI sends invoices on behalf of each of the seven Packaging Material Consortia, in relation to the respective materials, whereas, in the case of a declaration under the simplified procedure, CONAI sends a single overall invoice. Payments must be made to the relevant bank accounts indicated on the invoice itself, which also states the relevant deadline.
Yes, when invoicing its goods, the packaging user must build the CONAI EPR Fee into the sale price and must show on the invoice the portion of the fee relating to the packaging. Alternatively, the invoice may include the wording “CONAI EPR Fee paid”, thereby informing the customer that the sale price of the goods also includes the CONAI EPR Fee. The user must not, however, either declare or pay that fee to CONAI, since it has already paid it to its suppliers when purchasing the empty packaging.
When invoicing its goods, the packaging user must build the CONAI EPR Fee into the sale price and must show on the invoice the portion of the fee relating to the packaging. Alternatively, the invoice may include the wording “CONAI EPR Fee paid”, thereby informing the customer that the sale price of the goods also includes the CONAI EPR Fee.
By using this wording, your suppliers certify that the packaging used for the goods invoiced has already been subject to the CONAI EPR Fee at an earlier stage.
If, on the other hand, you purchase empty packaging, the CONAI EPR Fee must instead be shown separately on the invoice from the sale price by the supplier itself, in the manner indicated in Chapter 4 of the CONAI Guide (available in the Documents Download section of www.conai.org).
Information about the new simplified EPR Fee declaration method is set out in the “Special Section” of the CONAI Guide 2023 (available in the Documents Download section of www.conai.org), which includes a description of the service and the format of the request for voluntary participation in the new declaration method (with annexes concerning the operational aspects, deadlines, relationships and commitments between the parties involved, as well as the privacy notice on the processing of personal data).
Scrap reintroduced by the company into the production cycle and/or transferred on a temporary basis (e.g. on a contract processing basis) to third-party companies (in both cases for the production of packaging) does not fall within the scope of the exemption from the EPR Fee.
In other cases, however, the scrap does fall within the scope of the exemption from the EPR Fee (for example, if it is transferred definitively or transferred temporarily in order to be transformed into items that do not constitute packaging).
Yes. The exemption from the EPR Fee provided for in the above Circular covers scrap generated during the following stages, provided that they form part of the packaging self-production process:
- machine start-up;
- machine stoppage (stop & go);
- reel changes;
- colour changes.
No. Raw materials/semi-finished products for packaging that have been made subject to the EPR Fee and are dispersed, stolen, destroyed by fire or lost through other accidental events do not fall within the cases of exemption from the EPR Fee provided for in the CONAI Circular of 21 October 2021, because they are not waste/scrap generated during a packaging self-production process.
No. The above Circular does not allow exemption from the EPR Fee for scrap generated during the product packaging stages, including scrap obtained during film sealing and cutting of plastic film. This applies regardless of whether the film was purchased as such or self-produced. In the latter case, the exemption from the EPR Fee nevertheless remains valid for scrap generated during the self-production process of the film, and therefore before the goods are packaged.
Under the CONAI Circular of 21 October 2021, the exemption from the EPR Fee is reserved exclusively for scrap deriving from the self-production/processing of packaging that is managed as waste to be disposed of or recovered/recycled, or transferred (by the self-producer) as by-products to companies in order to be transformed into products that do not constitute packaging. It follows that the exemption does not apply to:
- scrap generated after the self-production process of the packaging itself (such as, for example, that obtained during the packaging of goods);
- scrap reintroduced into the production cycle to be transformed into packaging at the same company or at other companies.
The exemption from the EPR Fee provided for in the above Circular covers scrap (sawdust and/or pieces of wood, regardless of size) generated during the self-production of wooden crates and pallets. This is provided that such scrap is not reintroduced into the self-production cycle of wooden packaging by the same company or through specifically appointed third parties.
The exemption from the EPR Fee provided for in the above Circular covers scrap generated throughout the entire self-production process of steel cans and tins. This is provided that such scrap is not reintroduced into the self-production cycle of steel packaging by the same company or through specifically appointed third parties. By contrast, scrap generated after the self-production process of the same packaging is excluded (such as, for example, that generated during the filling of the cans/tins, regardless of whether they were self-produced or purchased already finished).
By way of illustration, and without limitation, a number of examples are set out below, separately for trays/containers (example 1) and bottles, preforms and caps (example 2).
Example 1: Scrap from self-production of plastic trays (and/or containers)
The case in question mainly concerns companies operating in the production of food products packaged in plastic trays sealed with “top film” (also made of plastic). The trays may either be purchased as finished products (already thermoformed) or self-produced by the companies through the thermoforming of film reels (“bottom film”). According to current production technologies, once the trays have been filled with the product (e.g. sliced cold cuts), they are sealed (by heat sealing) with the “top film”. The next stage involves cutting/trimming the tray, with the perimeter section being discarded. The waste consists mainly of heat-sealed “bottom film” and “top film” (“skeleton” or perimeter trim waste) in the case of a self-produced tray, whereas it relates only to the “top film” in the case of a tray purchased already thermoformed.
For the purposes of the CONAI Circular of 21 October 2021, scrap relating to the trays (bottom film) falls within the scope of the exemption from the EPR Fee (including the portion generated during the packaging of the goods), since this still forms part of the tray self-production process. However, the following are excluded from the exemption:
- top film scrap, because it is generated during the packaging of the goods, regardless of whether the tray to which it is applied (the top film) is self-produced or purchased already formed;
- scrap from trays purchased already formed, because it is not related to the self-production process.
Example 2: Scrap from self-production of preforms, bottles and flasks, and any related caps
This mainly concerns companies operating in the production of mineral waters/beverages in plastic bottles, or detergent products in plastic flasks. Depending on the plastic material (PET or HDPE), the following cases may arise in relation to scrap resulting from the self-production of packaging.
- From PET granules: self-production of the preforms, blowing of the preforms to produce the bottles/flasks, and subsequent filling.
The exemption from the EPR Fee provided for in the above Circular covers scrap generated throughout the entire self-production process of PET preforms (starting from the granules and typically relating to sprues and purge material, or to self-produced but non-compliant preforms), provided that such scrap is not reintroduced into the production cycle. By contrast, the exemption under the above Circular does not cover scrap generated after the preform self-production process and therefore also that generated during blowing and subsequent filling.
- From HDPE granules: self-production of bottles/flasks (without going through the preform stage) and filling.
The exemption from the EPR Fee provided for in the above Circular covers scrap generated throughout the entire self-production process of HDPE bottles/flasks (starting from the granules and typically relating to sprues, purge material and self-produced but non-compliant detergent bottles), again provided that such scrap is not reintroduced into the production cycle. By contrast, the exemption under the above Circular does not cover HDPE bottles/flasks discarded during filling or during any printing/label application stage, if this takes place before filling, nor any other packaging waste generated during filling.
The same principles apply to caps (usually made of PE and/or PP), the scrap from which is covered within the scope of the exemption from the EPR Fee only if generated exclusively during the self-production process and not during subsequent stages.
Yes, a company making purchases from abroad for the first time is required to submit a quarterly EPR Fee declaration to CONAI, regardless of the value of the import and the quantities of packaging involved. However, there is a minimum EPR Fee threshold below which CONAI does not issue an invoice, and the company is exempt from the declaration obligation in subsequent years until that threshold is exceeded (Chapter 5 of the CONAI Guide – available in the Documents Download section of www.conai.org).
The packaging materials of goods of foreign origin (EU and non-EU) placed on the market in Italy must be made subject to the CONAI EPR Fee.
Accordingly, an importer of packaged goods is required to declare the EPR Fee using the relevant forms (provided for each of the materials falling within the scope of the CONAI EPR Organisation) and to pay the EPR Fee on receipt of the resulting invoices issued by CONAI. Simplified EPR Fee declaration formulas are also available where determining the weight and/or the packaging materials is objectively difficult (Chapter 5 of the CONAI Guide – available in the Documents Download section of www.conai.org).
Exported packaging falls outside CONAI’s remit and is therefore exempt from the EPR Fee. CONAI has established various EPR Fee exemption procedures (subject to strict deadlines), described in detail in Chapter 7 of the CONAI Guide (available in the Documents Download section of www.conai.org), including, by way of example and without limitation:
- one, based on actual data (“ex-post”), which, through Form 6.6, allows a request to be made to CONAI for a refund of the EPR Fee paid on packaging subsequently exported;
- one, based on forecast data (“ex-ante”), which, through Form 6.5, allows a percentage exemption from the EPR Fee on purchases/imports of packaging to be claimed, with a year-end adjustment based on actual exports.
Yes, there are various cases. Chapter 8, “Special Cases”, of the CONAI Guide (available in the Documents Download section of www.conai.org) sets out the cases and the relevant information for managing the EPR Fee, including primary packaging for medical devices and/or pharmaceutical products, cork packaging, disposable tableware, and reusable packaging employed in a production cycle or commercial network.
You must pay the EPR Fee only after receiving the invoice issued by CONAI based on the declaration submitted. The payment deadline is shown on the invoice.
That is correct. CONAI issues invoices in the name and on behalf of the Packaging Material Consortia in relation to the respective materials (Chapter 6 of the CONAI Guide – available in the Documents Download section of www.conai.org).
Yes, if it relates to packaging made of one or more materials falling within the scope of the CONAI EPR Organisation. The CONAI EPR Fee applies at a particular point in the life cycle of packaging, known as the “first transfer”, i.e. the transfer, even temporarily and for whatever reason, within Italy, of the finished packaging by the last producer or trader of empty packaging to the first user, other than a trader of empty packaging.
The EPR Fee must also be shown on invoices relating to transfers of packaging after the “first transfer” (Chapter 4 of the CONAI Guide – available in the Documents Download section of www.conai.org).
For each packaging material, the CONAI EPR Organisation/Packaging Material Consortia system has established an EPR Fee, which provides the funding mechanism for sharing the costs of separate collection, recovery and recycling of packaging between producers and users. Those required to pay the EPR Fee are the parties that first place the finished packaging on the market in Italy, therefore, in general, producers, importers of empty packaging, importers of packaged goods and, from 1 January 2019, traders of empty packaging as well. These are joined by producers/importers of packaging material that supply self-producers, and by self-producers themselves when they import the raw materials used to package their own goods. “Self-producers” are parties that purchase raw materials and packaging materials in order to manufacture/repair packaging used to package their own products (other than the packaging itself).