The transformation of the waste management system continues, with a compulsory deposit return system (DRS) from 1 January 2024

With the introduction of the Extended Producer Responsibility (EPR) scheme on 1 July 2023, the transformation of the financing of the waste management system has been started. If they have not already done so, the producers concerned must be prepared to comply with the first reporting obligation due by 20 October. In addition, an increase in the rate of recycling or other recovery of packaging waste is also needed to comply with EU directives. To this end, a mandatory deposit return system (DRS) will be introduced from 1 January 2024.

To read the whole newsletter below.

Document

Tax Newsletter 2023/15.