Do I need to file a declaration?

Are you a producer and/or importer placing more than 50,000 kilograms of packaging on the Dutch market per calendar year? If so, you are required to file a declaration.

This also applies if your company does not have a registered office in the Netherlands but sells products (online) to Dutch consumers.

You file a declaration on behalf of a reporting entity. This reporting entity corresponds to the VAT fiscal unity.

Can you demonstrate that you place less than 50,000 kilograms of packaging on the Dutch market per calendar year? If so, you do not need to file a declaration and therefore do not have to pay the Packaging Waste Management Contribution.

Please note: If you place beverage cans, plastic soft drink bottles, plastic water bottles and/or Single-Use Plastic (SUP) packaging on the market, you must register with Verpact immediately, even if you place less than 50,000 kilograms on the market per calendar year.

Have you previously placed more than 50,000 kilograms of packaging on the Dutch market per calendar year (or imported goods into the Netherlands from abroad), but do you now fall below this threshold? In that case, you must still file a declaration, but you do not have to pay the Packaging Waste Management Contribution. An exception applies to Single-Use Plastics: no threshold applies to these products.

Please note: You may be audited to verify that you indeed place less than 50,000 kilograms of packaging on the Dutch market per calendar year. Make sure your packaging administration is complete and up to date.

Not sure whether you place more or less than 50,000 kilograms of packaging on the Dutch market per calendar year? An example calculation can help you make an accurate estimate.

Need further assistance? We are here to help.

If you place less than 50,000 kilograms of packaging on the Dutch market per calendar year, you may be selected to take part in a survey conducted by Kantar. This survey helps determine the total amount of packaging placed on the Dutch market.