VAT Newsletter March 2025
VAT Newsletter March 2025
Regulation (EU) 2025/40, published on January 22, 2025, in the Official Journal of the European Union, introduces significant changes in packaging and waste management within the EU. Its main objectives are to reduce environmental impact, promote a circular economy, and harmonize regulations across Member States. The most relevant measures include:
Reduction of Unnecessary Packaging
- Establishing restrictions on certain formats, such as single-use plastic packaging.
- Introducing a methodology to minimize the volume and weight of packaging.
- Setting a maximum allowable percentage of empty space in packaging to reduce material waste.
Promotion of Reuse and Refilling
- Setting reuse targets for specific packaging formats, including a minimum number of cycles for reusable formats.
- Mandating deposit, return, and refund systems (SDDR) for plastic bottles and metal containers.
- Recommending the extension of SDDR to other reusable packaging, such as single-use glass bottles, while exempting wine, spirits, and dairy products.