Key takeaways
- Green taxes incentivize sustainability by pricing pollution, funding projects like renewable energy and waste reduction, and shifting costs to polluters.
- France, Germany, and Spain already apply green taxes across categories such as packaging, EEE, batteries, and non-reusable plastics.
- Compliance requires registration, periodic filings, and strict record-keeping; Taxually’s Greenifi simplifies registrations, filings, and consolidated payments.
In short: Green taxes are charges on products and activities that harm the environment. Germany, France and Spain all apply them, and you must register, file and pay in each one. Taxually’s Greenifi service handles registration, filings and payments for you.
Green taxes are charges on activities or products that harm the environment. Their purpose is to get people and businesses to shrink their environmental footprint. They also promote sustainable practices. We cover this in more detail in Sustainable Ecommerce: 10 Ways to Make Your Online Business Eco-Friendly.
One example is the carbon tax, which applies to the burning of fossil fuels. It aims to cut carbon emissions and promote renewable energy. Another example is the plastic bag tax. It aims to cut plastic waste and get people to use reusable bags.
Green taxes can also fund environmental projects and research. For example, money from a carbon tax could go into renewable energy infrastructure. It could also fund research on carbon capture and storage.
Green taxes can encourage sustainable practices and fund environmental projects. But they can also be controversial. Some say they hit low-income people and businesses hardest. Others say they do not go far enough to tackle environmental issues.
Overall, green taxes are a tool to promote sustainability and reduce harm to the environment. But governments should bring them in with care. They should think about the possible impact on vulnerable groups.
In summary, they are payments to the treasury for producing materials that harm the environment. In most cases, governments should use this income to reduce environmental harm. They can do this by improving infrastructure in other areas, such as public transport and waste management. They can also fund offsetting projects.
Where and when do green taxes apply?
Green taxes are a hot topic in countries like Germany, France, and most recently Spain.
In France, these categories are subject to green taxation:
- Packaging
- Electric and Electronic Equipment (EEE)
- Batteries
- Furniture
- Tires
- Paper
- Textile
- Chemicals
- Medical piercing equipment for auto-treatment
In Germany, these categories are taxed:
- Packaging
- Electric and Electronic Equipment (EEE)
- Batteries
Spanish lawmakers are focusing on these areas:
- Non-reusable packaging containing plastic
- Semi-finished plastic products intended to produce packaging
- Products containing plastics intended to enable the closure, sale, or presentation of non-reusable containers
How much is Spain’s plastic packaging tax?
Spain charges €0.45 per kilogram of non-recycled plastic in the taxed products. The tax base is the weight of non-recycled plastic, not the weight of the whole product.
For example, packaging that contains 1,000 kg of non-recycled plastic gives a tax of €450 (1,000 × €0.45). Manufacturers, importers and buyers of the products from other EU countries are the taxpayers, according to the Spanish Tax Agency.
What is Germany’s single-use plastics levy?
Since January 1, 2024, manufacturers of certain single-use plastic products sold in Germany owe a levy to the Single-Use Plastics Fund. Examples include cigarette filters, drinks cups and film packaging.
Manufacturers must register on DIVID, the online platform of the German Environment Agency (UBA). The fund is settled in arrears, so the first payments, based on 2024 data, were due in 2025. Breaking the registration duty can lead to fines of up to €100,000, according to the German Environment Agency.
What is the difference between EPR and a green tax?
Many of the French and German categories above fall under extended producer responsibility (EPR). Under EPR, producers register and pay fees that fund the collection and recycling of their products. A green tax, such as Spain’s plastic tax, is paid to the tax authority instead. A business selling packaged goods may need to handle both.
How do you meet your obligations?
In all of these countries, you must register before you start any of these activities. If you are already doing any of them, you must register right away. If you owe green tax, you must submit monthly or quarterly self-assessments. You must also pay the tax due to the relevant authority. You may need to meet specific accounting rules as well.
In Spain, foreign taxpayers must appoint a local representative. They must also meet specific billing rules. Note that Spain’s plastic packaging tax does apply to imports: the importer is the taxpayer, and the tax falls due when import duties do. If you fail to meet local rules, you can face a range of tax penalties. These include a 150% tax-due penalty if you claim exemptions you are not entitled to!
Greenifi – a new service from Taxually
Taxually has launched Greenifi to help our clients with reporting and compliance under Green Tax law. With Greenifi, Taxually can handle Green Tax registration, filings, and payments for your business. You can also read Green Tax Webinar - What You Need to Know About EPR and Plastic Tax.
Like all Taxually services, it takes the headache out of compliance. It makes the process as quick and easy as possible, so you work more efficiently.
If you are subject to Green Taxes, Greenifi makes registration simple. You just upload your documents, and the system creates the paperwork for you. The whole process is digital. Your filings are handled on time and efficiently. You make one single, combined payment to Greenifi.
Some may see Green Taxes as a burden. But it is important to remember that they exist for the good of the planet and all of us.
They give people and businesses a financial reason to reduce their environmental impact. Green taxes put a charge on harmful activities or products. This discourages their use and promotes more sustainable options. It can help cut air and water pollution, protect natural resources, and limit the effects of climate change.
Green taxes can also raise money for governments to invest in environmental protection and sustainable development. They also make sure the polluter pays the cost of harmful activities or products, not society at large. Overall, green taxes are seen as a good way to drive more sustainable behavior. They help reduce the environmental impact of economic activity.
To learn more about Green Taxes and Greenifi please contact: thomas.maas@taxually.com
How Taxually handles this
Taxually’s EcoTax registers you with the right EPR schemes in Germany, France and Spain, provides the registration numbers marketplaces such as Amazon ask for, and handles the periodic volume reports and payments to producer responsibility organisations, including the Spanish plastic packaging tax.
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Frequently asked questions
What are green taxes and why are they important?
Green taxes are environmental levies placed on activities or products that harm the environment, such as carbon emissions or plastic waste. They aim to encourage businesses and individuals to adopt more sustainable practices while funding eco-friendly projects and infrastructure improvements.
Which countries have introduced green taxes?
Green taxes are already in effect in several EU countries, including Germany, France, and Spain. Each country targets different areas — for example, France taxes packaging, batteries, and electronics, while Spain focuses on non-reusable plastic packaging and related products.
How can businesses stay compliant with green tax regulations?
Businesses subject to green taxes must register with local authorities, file regular returns, and make timely payments. Taxually’s Greenifi service simplifies this process by managing registration, filings, and payments through a fully digital, automated platform — helping companies remain compliant while saving time and resources.
How much is the plastic packaging tax in Spain?
Spain charges €0.45 per kilogram of non-recycled plastic contained in non-reusable packaging and related products. For example, 1,000 kg of non-recycled plastic gives a tax of €450.
Does Spain’s plastic packaging tax apply to imported goods?
Yes. For imports, the importer is the taxpayer, and the tax falls due at the same time as import duties. Manufacturers and buyers of the products from other EU countries also pay the tax.
