Plastic Tax
UK PPT, Spanish IEEP and the upcoming Italian MACSI, calculated from one dataset and filed in each official format.
Plastic Packaging Tax Compliance
Several European countries now levy specific taxes on plastic packaging that does not meet recycled content thresholds. These are not EPR fees. They are direct taxes with their own registration, reporting, and payment requirements, and the penalties for non-compliance are substantial.
The UK Plastic Packaging Tax (PPT), introduced in April 2022, was the first. Spain followed with the Impuesto Especial sobre Envases de Plastico (IEEP) in January 2023. Italy has legislated its Plastic Tax (repeatedly delayed but expected to come into force). Other EU member states are considering similar measures.
TaxSync automates the calculation and reporting for each of these taxes.
UK Plastic Packaging Tax (PPT)
The UK PPT applies to plastic packaging manufactured in or imported into the UK that does not contain at least 30% recycled plastic. The rate is £228.82 per tonne since 1 April 2026, adjusted annually for inflation. Companies that manufacture or import 10 or more tonnes of plastic packaging per year must register with HMRC.
What TaxSync handles:
Threshold monitoring: the platform tracks your rolling 12-month plastic packaging volume against the 10-tonne registration threshold and warns you as you approach it.
Component-level analysis: each packaging component is assessed individually. A product might have a recyclable PET bottle that is exempt at 30% or more recycled content, but a non-compliant PP cap that is taxable.
Rate history: the platform stores every PPT rate since the tax began in 2022, so historical returns always use the rate that applied to their period.
Quarterly returns: TaxSync generates your quarterly PPT return in the HMRC format, with the manufactured, imported, exported, exempt, and chargeable weights broken out, downloadable as CSV and PDF.
Filing reminders: returns are due by the last working day of the month after each quarter. The platform calculates each deadline and reminds your team 30, 14, and 3 days ahead.
Ready for the April 2027 changes
From 1 April 2027, pre-consumer waste will no longer count towards the 30% recycled content threshold, and chemically recycled plastic will be accepted under a mass balance approach. TaxSync already records the source of recycled content for each component (mechanical, chemical mass balance, or pre-consumer) and applies the correct rules to each reporting period automatically. A data quality check flags every component that still needs its source declared, so you are ready before the rules change.
Spain IEEP (Impuesto Especial sobre Envases de Plastico)
Spain's plastic packaging tax has been in effect since 1 January 2023. It taxes non-recycled plastic in packaging at €0.45 per kilogram. Unlike the UK PPT, the Spanish IEEP has no minimum threshold: it applies from the first kilogram.
Key differences from the UK:
The tax base is the weight of non-recycled plastic only, not the total plastic weight.
Manufacturers, importers, and intra-community acquirers are all liable.
Certain packaging is exempt, including medical devices and packaging for hazardous goods transport.
Businesses must register with the AEAT and submit returns via Modelo 592, due within the first 20 days after each quarter.
What TaxSync handles:
Classification of each packaging component against the IEEP exemption categories.
Calculation of taxable non-recycled plastic weight per product and per transaction.
Return output aligned with the Modelo 592 declaration, as CSV and PDF.
Filing reminders for the quarterly windows in April, July, October, and January.
Italy Plastic Tax (MACSI)
Italy's plastic tax on single-use plastic items (MACSI, from Legge 160/2019) is set at €0.45 per kilogram. Its entry into force has been postponed several times; the 2026 budget law fixed the current start date at 1 January 2027.
TaxSync is ready for the Italian plastic tax. The calculation logic, the quarterly declaration format for the customs agency, and the rate table are all built, with the rate configured to take effect on 1 January 2027. Customers operating in Italy will see the obligations appear in their dashboard automatically on that date, without any manual setup.
The platform also monitors the legislative status, so if the date moves again your setup follows without rework.
Cross-Border Complexity
The real challenge with plastic packaging taxes is cross-border trade. If you manufacture packaging in Germany, ship products to a warehouse in Spain, and sell to consumers in the UK, you may owe different plastic taxes in multiple countries on the same packaging.
TaxSync handles this by tying tax obligations to the point of market entry. The platform traces each product from manufacture through distribution to final sale, determines where the tax liability falls, and calculates the correct amount per jurisdiction. You get a single dashboard showing your plastic tax exposure across all markets, broken down by country, product line, and quarter.
From Calculation to Filed Return
Calculating the tax is only half the job. TaxSync manages the whole reporting cycle so your team always knows the state of every return.
Report lifecycle: each tax return report moves through defined stages: preparing, prepared, sent, and finally accepted or rejected. Every status change is recorded with who made it and when, and a rejected return can be reopened and corrected cleanly.
Versioning: if a return needs to be redone, the platform creates version 2 of the same period instead of a confusing duplicate. The full version chain stays visible, and lists always show the latest version.
Batch creation: create returns for several countries and several quarters in one step. Pick the countries, set the date range, and let the platform split it into quarterly reports automatically.
Access log: the platform records who viewed and who downloaded each report, useful for internal control and for demonstrating process discipline to auditors.