From a tax perspective, the membership fee paid by EPR Organisation Members upon joining CONAI, and any subsequent adjustments, constitute an extraordinary contribution and must be recorded in the member’s balance sheet under “Investments in other companies”, Section BIII, item 1, point (d), Article 2424 of the Civil Code.

Membership fees are not subject to VAT and CONAI does not issue an invoice.

EPR Organisation Members must comply with the Statute, the Rules of CONAI and the resolutions of the Consortium bodies, which are binding on all EPR Organisation Members.

Each EPR Organisation Member has the right to participate in the CONAI Assembly and has voting rights proportional to the amount of fees paid.

Companies newly established or starting a new activity involving the production or use of packaging must join CONAI within one month of starting the activity, using the first invoice issued or received as reference.

The same procedure may be used by companies that become required to join CONAI after they have already begun operating.

Producers, in addition to joining CONAI as Producers, must join one or more Packaging Material Consortia according to the materials they produce and the provisions of each consortium’s Statute. Alternatively, Article 221, paragraph 3, points (a) and (c), of Legislative Decree 152/2006 allows Producers to manage packaging and packaging‑waste compliance independently.

Users may voluntarily join Packaging Material Consortia that offer the possibility of registration. In the CONAI Membership Application form, the company declares which Packaging Material Consortia it intends to join, but membership to each consortium must be completed directly with that organisation.