FAQ
On the obligation for invoices issued by product producers for commercial transactions of packaged products placed on the market to identify the amount of the financial contribution paid by the producer to the ECOTIC ENVASES SCRAP .
The economic amount that the product producer pays to ECOTIC ENVASES SCRAP for the costs that it is obliged to assume according to its share of responsibility (the packaged products that the producer places on the domestic market – not including those exported outside Spanish territory).
Only the product producer has the legal obligation to indicate in the invoices issued for the commercial transactions of its packaged products, the amount of the contribution paid to the SCRAP of ECOTIC ENVASES.
The following operators in the distribution chain of the packaged product do not have this obligation (it is voluntary).
Yes, it applies to all packaging regardless of its category (domestic, commercial or industrial).
Only to packaging of products subject to the Food Chain Law (agricultural or food products, for which the contribution paid to SCRAP should be passed on to the consumer). to throughout the distribution chain of the product, from its placing on the market to its sale to the consumer or end user, as it constitutes an effective cost of production. effective cost of production.
Although there are two plausible interpretations of Article 23.5 of Royal Decree 1055/2022 of 27 December on packaging and packaging waste:
Only on product invoices (not on other commercial documentation).
It is only mandatory for invoices with domestic destination.
Yes, it must be stated separately and independently from the rest of the invoice items. It must not be included in the unit price.
Example:
CORRECT
Article | Quantity | Unit Price |
---|---|---|
Product A | 2 | 200 € |
Contribution SCRAP ECOTIC ENVASES | 50 € |
INCORRECT
Article | Quantity | Unit Price |
---|---|---|
Product A | 2 | 250 € |
Together with the rest of the invoice items, on a separate line.
Example:
Article | Quantity | Unit Price | VAT | TOTAL |
---|---|---|---|---|
Product A | 1 | 200 € | 21% | 242 |
Product B | 1 | 300 € | 21% | 363 |
Contribution SCRAP ECOTIC ENVASES | 100 € | 21% | 121 | |
TOTAL | 726 |
CORRECT
Article | Quantity | Unit Price | VAT | TOTAL |
---|---|---|---|---|
Product A | 1 | 200 € | 21% | 242 |
Product B | 1 | 300 € | 21% | 363 |
TOTAL | 605 |
Contribution SCRAP ECOTIC ENVASES: 121 €.
INCORRECT
Yes, it is mandatory to indicate on the invoice the contribution paid to SCRAP for the specific packaged products that are the object of the commercial transaction in question.
IS NOT CORRECT:
It is not mandatory that the contribution paid by the producer to SCRAP in the invoice be itemized for each packaged product. The producer may (optional) transfer to customers, if required, the data on the contribution in the invoice broken down product by product.
Example:
Example:
MANDATORY
Article | Quantity | Unit Price | VAT | TOTAL |
---|---|---|---|---|
Product A | 1 | 200 € | 21% | 242 |
Product B | 1 | 300 € | 21% | 363 |
Contribution SCRAP ECOTIC ENVASES | 100 € | 21% | 121 | |
TOTAL | 726 |
VOLUNTEER
Article | Quantity | Unit Price | VAT | TOTAL |
---|---|---|---|---|
Product A | 1 | 200 € | 21% | 242 |
Contribution SCRAP ECOTIC ENVASES | 50 € | 21% | 60,5 | |
Product B | 1 | 300 € | 21% | 363 |
Contribution SCRAP ECOTIC ENVASES | 50 € | 21% | 60,5 | |
TOTAL | 726 |
It is not mandatory that the contribution in the invoice be itemized according to the packaging material.
Example:
Example:
MANDATORY
Article | Quantity | Unit Price | VAT | TOTAL |
---|---|---|---|---|
Product A | 1 | 200 € | 21% | 242 |
Product B | 1 | 300 € | 21% | 363 |
Contribution SCRAP ECOTIC ENVASES | 100 € | 21% | 121 | |
TOTAL | 726 |
VOLUNTEER
Article | Quantity | Unit Price | VAT | TOTAL |
---|---|---|---|---|
Product A | 1 | 200 € | 21% | 242 |
Product B | 1 | 300 € | 21% | 363 |
Contribution SCRAP ECOTIC ENVASES Plastic | 50 € | 21% | 60,5 | |
Contribution SCRAP ECOTIC ENVASES Aluminum | 50 € | 21% | 60,5 | |
TOTAL | 726 |
Applying a system that makes it possible to obtain the individualized contribution for the containers that are the object of the commercial transaction.
Example: multiply the total weight of the containers – by material – covered by the transaction, by the rate approved by SCRAP for the current fiscal year for that type of container (€/weight).
Case:
Yes, the financial contribution to SCRAP on the invoice is subject to VAT. It is subject to the same tax rate to which the packaged product that is the subject of the transaction is subject.
Example:
Example:
CORRECT
Article | Quantity | Unit Price | VAT | TOTAL |
---|---|---|---|---|
Product A | 1 | 200 € | 21% | 242 |
Product B | 1 | 300 € | 21% | 363 |
Contribution SCRAP ECOTIC ENVASES | 100 € | 21% | 121 | |
TOTAL | 726 |
INCORRECT
Article | Quantity | Unit Price | VAT | TOTAL |
---|---|---|---|---|
Product A | 1 | 200 € | 21% | 242 |
Product B | 1 | 300 € | 21% | 363 |
Contribution SCRAP ECOTIC ENVASES | 100 € | - | - | |
TOTAL | 605 |
Since joining SCRAP (regardless of whether or not the SCRAP contribution has actually been paid, in accordance with the billing schedule agreed in the Subscription Agreement).
No, there are obligations that only apply to household household packaging (not commercial or industrial): indicate on the packaging the fraction or container in which the packaging must be deposited once it becomes waste (it is not indicated whether it must be shown in color or in black or white).
There are also obligations that only apply to reusable packaging (include the DRS membership symbol), or to compostable plastic packaging, or to service packaging.
NoteECOTIC ENVASES has decided not to include an identification symbol on single-use containers placed on the market by producers adhered to SCRAP, as it understands that the inclusion of a symbol of this nature could entail an additional cost and effort that would be unnecessary for producers and, in turn, for container manufacturers.
The containers must bear the markings:
The markings should be:
The Royal Decree on Packaging and Packaging Waste does not detail nor does it specify how these guidelines should be complied with.
MITERD has not issued any Note offering technical guidelines to help the affected parties to comply with these rules.
Thus, there is freedom in the way containers are labeled, while complying with the above-mentioned guidelines.
Packaging manufactured as of January 1, 2025 must comply with the new labeling and marking regime provided for in the Royal Decree on Packaging and Packaging Waste.
There are two possible plausible interpretations of the standard for containers that were or are manufactured before January 1, 2025, and have not been placed on the market prior to that date:
In early 2025, the new European Packaging and Packaging Waste Regulation is expected to be approved, which establishes more ambitious guidelines for labeling and marking of packaging, promoting the mandatory use of digital mechanisms.
The application of the European Regulation will not be immediate (an adaptation period of more than one (1) year is foreseen).
NoteECOTIC ENVASES will organize in the coming months a specific Webinar to analyze the most relevant innovations introduced by the new European Regulation on Packaging and Packaging Waste, which will address the new labeling and marking obligations.
On the obligation for the producer’s registration number in the Register of Product Producers to appear on invoices and any other documentation accompanying commercial transactions of packaged products from their placing on the market to the points of sale of the goods/products to consumers or to the end user.
General ruleThe “product producer” is obliged to register in the Register. A single registration number is assigned for all packaging, without distinguishing between categories (household, commercial or industrial).
Special rules:
NoteSCRAPs are not registered in the Register of Product Producers.
Yes, it applies to all packaging, regardless of its category (domestic, commercial or industrial).
Case 1A packer (product producer) issues an invoice for packaged products to a distributor 1, who in turn issues an invoice to another distributor 2. Both in the invoices issued by the packer to distributor 1 and in the invoices issued by distributor 1 to distributor 2, it will be necessary to specify the registration number of the product producer in the Register.
Case 2Distributor 1 issues an invoice to distributor 2 for an order containing products from two different packers. The invoice must show the registration numbers of the two packers, listing each packaged product with the registration number of its respective producer.
The number must appear on all commercial documentation issued in the domestic market in commercial transactions involving packaged products (from the time they are placed on the market until they are sold to the consumer or end user).
The chosen format (free) must allow easy legibility and identification of the registration number.
Example:
“Product Producer Registration” followed by the registration number (ENV/YEAR REGISTRATION/XXXXXXXXXXXXX).
It is mandatory as of March 29, 2023.
Our main activity is proper management of packaging and packaging waste.
Collaborators of
To offer the best experiences, we use technologies such as cookies to store and/or access device information. Consent to these technologies will allow us to process data such as browsing behavior or unique IDs on this site. Failure to consent, or withdrawal of consent, may adversely affect certain features and functions.