The packaging tax was introduced on 1 January 2008. This is a tax measure that many growers and importers are dealing with. It is expected that a considerable number of floriculture companies will be above the tax-free threshold of 15,000 kg of packaging and therefore be required to pay tax. Every business must determine whether it is subject to the packaging tax. For details of whether you are required to pay the tax, a calculation aid and other details of the new tax, please visit the tax authority website: www.belastingdienst.nl/verpakkingenbelasting. The tax authority will expand the site in the coming months to include useful tips and registration resources. Although the discussion on some parts of the tax is still ongoing, FloraHolland would like to inform its suppliers and buyers as thoroughly and as early as possible of the consequences for floriculture companies. This will involve listing a number of questions and answers that are important to the floriculture sector. These are our interpretations of the tax authority’s definitions and rules. No rights can be derived from this information.

More questions?
Information on the packaging tax is complex and subject to change. We will keep you informed of the effects of the packaging tax through our Internet site, the FloraHolland magazine and newsletters. If you have other questions, please e-mail paulvandenberg@floraholland.nl or
phone +31 (0)174-63 36 97.

Click here for an overview of frequently asked questions and answers.

1. What are the differences between the packaging tax and the Packaging Management Resolution?
2. What is FloraHolland’s role?
3. How likely is it that the indirect export percentage can be deducted?
4. What packaging can be designated primary, secondary or tertiary and what are the consequences?
5. Does a pot for a plant count as packaging?
6. Should multi-use packaging be listed as well?
7. As an importer of floricultural products, should I also record the packaging I dispose of myself and include it in the report for the packaging tax?
8. How can I get an idea of my packaging use?
9. What should I do as a producer/importer?