Environmental levy on plastic bags

Dear customers,

We wish you a happy and prosperous 2018!

We would like to inform you that from 1 January 2018 all retail and wholesale businesses must charge an environmental levy on the plastic bags they give to their customers.

Under the law (Government Gazette ΦΕΚ 2812) and circular POL 1211/2017 (opens in a new tab):

• The environmental levy does not apply to all plastic bags. Depending on the thickness of each bag, some are exempt and some are not. To avoid any misunderstanding, please work with your accountant.
• The environmental levy applies from 1 January 2018 and is €0.03 plus 24% VAT (€0.04). From 1 January 2019 it rises to €0.07 plus 24% VAT (€0.09).
• The environmental levy is separate from any charge for the bag itself, which each business decides on its own.
• Retail businesses using a fiscal cash register (ΦΤΜ) must program a new item or department under VAT rate Γ (C), described as “ΠΕΡΙΒΑΛΛΟΝΤΙΚΟ ΤΕΛΟΣ” (environmental levy), with a fixed price of €0.04. The movements of this item or department must appear on every daily Z report (quantity and amounts).
• No other VAT Γ (C) amounts may be entered in this department, because the amounts shown in it are paid over to the State (quarterly) through the Independent Authority for Public Revenue (AADE), the Greek tax authority.
• Businesses using a special secure fiscal signing device (ΕΑΦΔΣΣ) or a standalone fiscal processing unit (ΑΔΗΜΕ) must create a new item in their business software (ERP), as above. The ERP must also produce a report listing the movements of the “ΠΕΡΙΒΑΛΛΟΝΤΙΚΟ ΤΕΛΟΣ” item (quantity and amounts).

Please also note that our shop will be open on 2 January 2018 from 9:00 to 18:00.

If you have any questions, we are at your disposal.

Kind regards,
POLYMECHANO