We have known for some time that starting July 1, 2023, entrepreneurs in the food and restaurant industry will face some obligations.
Encouraging the reduction of the use of single-use plastics is one of them, which is especially important for the use of single-use plastics in the food and restaurant industry.
Fortunately, the government has publicized this massively in the media, so most people won't find this a surprise.
From July 1, 2023, the following regulations will come into effect:
1. Restaurant owners need to charge customers for using plastic cups and containers. The government has made the following recommendations in this regard:
a. Cup € 0.25
b. Meal (including multiple boxes) € 0.50
c. Small portions of prepackaged vegetables, fruit, nuts and small portions such as
toppings and sauces € 0.05
There is no clear definition of what a "meal" is. The use of the above fees is also not mandatory, and overcharging or undercharging is allowed.
Business owners must specify these additional charges on the receipt or invoice. Note that these earnings must be registered separately in the business's accounting records. The earning will be taxed with the high VAT rate.
Update 14/7: The VAT on the surcharge follows the product being sold. Example: the cup is intended to fill soft drink, then the VAT for the surcharge is LOW VAT rate. If the cup is used for beer, the VAT for the surcharge is HIGH VAT rate.
2. Business owners are obliged to provide customers with reusable options:
- Entrepreneurs provide reusable cups and containers that can be returned for a deposit.
- Alternatively, the entrepreneur can fill up cups or containers brought by the customer.
3. From January 1, 2024, reusable cutlery is required for on-site consumption.
Advise
We recommend that you inform the client in advance of the fees that will be charged to avoid misunderstandings between you and the client. You can do this by placing a list of additional costs at the ordering place.