04.06.23
Single-use plastic levy
Germany is the latest country this month to advance a distinctly environmental agenda, following in the footsteps of the Reino Unido Y España, and more recently, Scotland, via the Deposit Return Scheme.
Expected in the first quarter of 2025, the legislation in Germany outlines the scope, refunds and penalties associated with such a levy, which, as the name suggests, applies to single-use non-recyclable plastic.
The legislation has passed through the Federal Parliament and is awaiting approval in the Federal Council.
Tungsten will monitor progression of the tax and consider its obligations in respect of the levy.
Browse Germany updates
Bavaria proposal to abolish VAT on all food
- Información del tipo de IVA/IBS
‘Growth Opportunity Act’, including e-invoicing delay
- Información de la normativa
Legislative amendments to accommodate e-invoicing
- Información de la normativa
European Union Council derogation approval
- Información de la normativa
Germany – EU derogation to mandate B2B e-invoicing
- Información de la normativa
European E-Invoicing Service Providers Association (EESPA) position on German mandate
- Información de la normativa
Introduction of the Einwegkunststofffondsgesetz (plastic tax)
- Otros impuestos aplicables
B2B e-invoicing discussion paper
- Información de la normativa
Discussion paper for B2B e-invoicing
- Información de la normativa
Single-use plastic levy
- Otros impuestos aplicables
Exemption for supplies for victims of Turkey and Syria earthquake
- Información del tipo de IVA/IBS
VAT rate revisions
- Información del tipo de IVA/IBS
Tour operator VAT delayed
- Información del tipo de IVA/IBS
Formal derogation request to mandate e-invoicing
- Información de la normativa
Obligation to report income on digital platforms
- Actualizaciones de los países
Extension of VAT reduction for hospitality services
- Información del tipo de IVA/IBS
Factur-X – updated version
- Actualizaciones de los países
B2G E-invoicing in German Federal States – update
- Información de la normativa
New Government coalition plans to introduce continuous transactions controls (CTC)
- Información de la normativa
Tipos de IVA en Alemania: acaba la reducción temporal del IVA
- Información del tipo de IVA/IBS