Environmental taxation related to packaging is becoming a strategic issue for companies selling in France and Europe. Long perceived as a simple ecological contribution, the packaging tax is now part of a much broader regulatory framework: Extended Producer Responsibility (EPR), the AGEC law, reporting obligations, national eco-contributions, and new European rules.
For companies active in e-commerce, import-export or international distribution, these obligations no longer only concern waste management: they directly influence tax and commercial compliance.
Why is the packaging tax becoming a major issue for businesses?
Every company that places a packaged product on a European market may be required to finance the collection, recycling or recovery of that packaging.
The principle applied throughout Europe is based on Extended Producer Responsibility (EPR): whoever puts the product on the market finances its end of life. In practice, this means that a seller can be liable even if they have neither a factory nor a local establishment.
This logic applies to:
- the manufacturers,
- importers,
- the distributors,
- e-commerce sellers,
- marketplaces, depending on the circumstances.
Packaging tax in France: what changes with the AGEC law
In France, the AGEC law has profoundly strengthened environmental obligations.
Any company placing household packaging on the French market must:
- join an approved eco-organization,
- declare the tonnages of packaging,
- pay an eco-contribution based on the materials used,
- incorporate recyclability criteria.
The most closely monitored materials are:
- plastic,
- cardboard,
- glass,
- aluminum,
- composite materials.
The cost varies depending on:
- the weight,
- the composition,
- recyclability,
- the presence of recycled materials.
The objective is twofold: to finance the recycling sector and to guide manufacturers towards more environmentally friendly packaging.
Professional packaging: new requirement from 2026
Until recently, the majority of EPR obligations mainly concerned household packaging.
Since the new regulatory framework came into effect, professional packaging is also included in the scheme.
The following are concerned:
- pallets,
- plastic films,
- industrial cardboard boxes,
- big bags,
- logistics packaging,
- containers used in professional catering.
This development directly affects:
- the manufacturers,
- logistics professionals,
- wholesalers,
- B2B importers.
The new French system anticipates an operational ramp-up starting in 2026.
Distance selling: why are e-commerce businesses particularly exposed?
A French e-commerce merchant who ships to several European countries can trigger several obligations simultaneously.
Example:
- Sale to a German customer → obligation to package in Germany.
- Sale in Spain → local declaration possible,
- sales in Italy → specific national contribution.
Each state still maintains its own rules:
- prior registration,
- periodic declaration,
- local representative,
- national eco-organization.
This is now one of the compliance points most often overlooked by international sellers.
PPWR: the new European regulation on packaging
The European regulation PPWR (Packaging and Packaging Waste Regulation) aims to harmonize obligations in the European Union.
It gradually introduces:
- common criteria for recyclability,
- packaging reduction targets,
- recycled content obligations
- stricter labelling requirements.
The European objective is clear: to limit the proliferation of national systems while strengthening controls.
But in the immediate future, companies still have to manage a coexistence between:
- European rules
- national taxes,
- local reporting obligations.
How to ensure packaging compliance?
To avoid risks, companies must precisely identify:
1. Where are the products placed on the market?
The country of delivery may be sufficient to trigger the obligation.
2. What type of packaging is used?
Primary, secondary or tertiary.
3. Who is legally responsible?
Manufacturer, importer or end seller.
4. What volume is involved?
The annual tonnage often determines the reporting obligations.
What are the risks in case of non-compliance?
Controls are being strengthened throughout Europe.
The penalties may include:
- administrative fines,
- Marketplace blocking
- sales suspension
- environmental remediation.
In some countries, the absence of REP registration can legally prevent any marketing.
Why integrate the packaging tax into the overall tax strategy?
Today, the packaging tax is no longer simply an environmental issue.
It is located at the intersection of:
- VAT,
- customs,
- intra-community compliance,
- ESG obligations.
For a company operating in Europe, it must be managed as a complete component of regulatory compliance.
Eurotax can assist you with your packaging tax compliance procedures in Europe. Please feel free to contact us here for more information.
