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Do I owe EPR fees Netherlands

Last verified

Under the rules we hold, Netherlands has a packaging EPR obligation, and the producer is the manufacturer or brand owner, importer, or first distributor. The size limit on record is 10 tonnes per calendar year, so small producers may fall below it. The answer depends first on whose brand is on the packaging.

Decision card for the Netherlands packaging EPR check: who the producer is, which limits apply and what each result means.Obligation checker: Do I owe packaging EPR in Netherlands?. 31 rule fields with a source 2 size limits on record 4 cases worked throughObligation checkerDo I owe packaging EPR in Netherlands?31 rule fields with a source2 size limits on record4 cases worked through
Source: Netherlands rules in the Instica data set, last reviewed November 4, 2026

Check your own case

Choose your role, add your revenue and the packaging you supply, and the checker applies the rules this page describes to your figures. It runs in your browser and stores nothing.

Revenue
Packaging materials
Packaging levels
Whose brand is on the products

Preliminary. This is what the encoded rules indicate for your answers, not legal advice. You check it, then sign and submit yourself.

My packaging EPR check

The Instica free plan covers the threshold check, exemption tracking, the deadline calendar, packaging templates and fee sources, so you can start without paying. See what the free plan includes

How the checker reaches a result

The checker asks the same questions in the same order for every place, and it stops with a result as soon as a question settles the matter. It never fills a missing answer in for you.

  1. Whose brand is on the packaging? If it is another company's brand, you are not the producer for those goods under the roles recorded for Netherlands. If you have not said, the checker asks first.
  2. Do you sell into Netherlands? A place where you report no sales returns not obligated.
  3. Does a size limit apply? The checker compares your revenue or packaging weight with each limit on record and, where a limit is not met, returns below threshold.
  4. Is an exemption on record for your case? An exemption that is not yet verified is never assumed, and the checker asks for more data instead.
  5. Are related companies counted together? Where the rules add up affiliated companies, their figures are combined before the limits are compared.

Who is the producer in Netherlands?

The first question is whose duty it is. Netherlands assigns the duty by packaging level, and the table shows which roles count as the producer at each level.

Find the row that describes you. Where more than one role appears in a row, the checker asks whose brand is on the product before it gives a result.

Does revenue matter in Netherlands?

Affiliated companies are counted together, so the revenue and tonnage of related companies add up before the limits are applied. The rules define an affiliate as follows: Members of a VAT fiscal unit are aggregated for the 50,000 kg threshold.

Size limits in Netherlands

Some rules switch the duty on or off by size. These are the limits on record for Netherlands, each with what happens when you meet it.

The packaging weight limit: 10 tonnes per calendar year

Netherlands: the packaging weight limit is 10 tonnes per calendar year. Netherlands: at the packaging weight limit of 10 tonnes per calendar year, a reduced duty applies. Netherlands: the packaging weight rule reads, in plain words: Below 10 t a producer submits the reduced Annex IX Part B point 2 information; a Member State may set a lower ceiling for a specific year. Netherlands: the packaging weight limit is counted as follows: packaging made available for the first time in the Member State.

Original wording

a quantity of packaging, including packaging of packaged products, of less than 10 tonnes during one calendar year
Paraphrase: The source sets the packaging weight limit at 10 tonnes per calendar year.

Source: eur-lex.europa.eu: oj

The packaging weight limit: 50,000 kg per calendar year

Netherlands: the packaging weight limit is 50,000 kg per calendar year. Netherlands: at the packaging weight limit of 50,000 kg per calendar year, registration is triggered. Netherlands: the packaging weight rule reads, in plain words: Above 50,000 kg: declaration and contribution to Verpact. Single-use plastic packaging must be declared even below 50,000 kg. Netherlands: the packaging weight limit is counted as follows: packaging placed on the Dutch market or discarded after import.

Original wording

u per kalenderjaar meer dan 50.000 kilo verpakkingsmateriaal op de Nederlandse markt brengt of wegdoet na import
Paraphrase: The source sets the packaging weight limit at 50,000 kg per calendar year.

Source: ondernemersplein.overheid.nl: afvalbeheersbijdrage verpakkingen betalen

Exemptions in Netherlands

An exemption removes the duty for a producer that meets its conditions. Some must be applied for; others apply on their own.

Exemption 1

Exemption 1: Refund of contribution on indirect export of packaging already charged. Netherlands: exemption 1 must be applied for.

What the rules cover in Netherlands

A duty applies only to the packaging and the sales channels that the rules cover. This is what is on record for Netherlands.

Every case, worked through

Below, the same engine that powers the checker is run on a set of standard cases for Netherlands. Each case states the input, the result and the next step. The figures are test inputs set at half, equal to and twice each recorded limit, read as of November 4, 2026; they are not rules.

Packaging of 5 tonnes per calendar year: below the limit

Your own brand is on the goods and you supply 5 tonnes per calendar year of packaging, half the limit of 10 tonnes per calendar year. The figure is under the 10 tonnes per calendar year trigger, so the engine returns below threshold: the duty has not been triggered at this level. Result: below threshold. Next: keep the figures that put you below the limit, and check again as you grow.

Packaging of 25,000 kg per calendar year: below the limit

Your own brand is on the goods and you supply 25,000 kg per calendar year of packaging, half the limit of 50,000 kg per calendar year. The figure is under the 50,000 kg per calendar year trigger, so the engine returns below threshold: the duty has not been triggered at this level. Result: below threshold. Next: keep the figures that put you below the limit, and check again as you grow.

Packaging of 100,000 kg per calendar year: above the limit

Your own brand is on the goods and you supply 100,000 kg per calendar year of packaging, twice the limit of 50,000 kg per calendar year. The limit is met, so the engine returns obligated. Result: obligated. Next: register, report and pay as the sections below describe, and prepare your figures in a workspace.

Above every limit

Your own brand is on the goods and every figure is above every limit on record. The limit is met, so the engine returns obligated. Result: obligated. Next: register, report and pay as the sections below describe, and prepare your figures in a workspace.

If you owe: what happens next

If the result is obligated, these are the steps on record for Netherlands. You register, report and pay yourself; Instica prepares the figures and the files.

Netherlands: registration is made with Verpact (formerly Afvalfonds Verpakkingen). Netherlands: registration is made by this party: Producers and importers above the threshold. Netherlands: registration renewal: declaration every year. Netherlands: the registration identifier is called: Verpact customer number.

Netherlands: producers meet the duty through a single producer responsibility organisation. Netherlands: the organisations on record are Verpact. Netherlands: membership of an organisation is required. Netherlands: an authorised representative is not required.

Deadlines on record

Frequently asked questions

Do I owe packaging EPR in Netherlands?

Under the rules we hold, Netherlands has a packaging EPR obligation, and the producer is the manufacturer or brand owner, importer, or first distributor. The size limit on record is 10 tonnes per calendar year, so small producers may fall below it. The answer depends first on whose brand is on the packaging.

Who is the producer in Netherlands?

At the primary packaging level the producer is the manufacturer or brand owner, importer, or first distributor. The table above lists the other levels.

Is there a size limit in Netherlands?

Yes. The limit on record is 10 tonnes per calendar year; below it the rules treat you differently, as the cases above show.

Do I have to join a producer responsibility organisation in Netherlands?

Membership of an organisation is required. The organisations on record: Verpact.

Will Instica register or file for me in Netherlands?

No. Instica measures, estimates and prepares your figures and files. You register, sign and submit each filing yourself, and Instica never stores portal credentials.

How to read these figures

Every figure in the app carries a data-quality label: measured, supplier, estimated or declared. How we measure and label figures. This page is information, not legal advice.

Our reviewers.

Sources

  1. ondernemersplein.overheid.nl: afvalbeheersbijdrage verpakkingen betalen retrieved
    Original wording: Dan moet u een Afvalbeheerbijdrage Verpakkingen betalen aan Verpact
    Original wording: u per kalenderjaar meer dan 50.000 kilo verpakkingsmateriaal op de Nederlandse markt brengt of wegdoet na import
    Original wording: kunt u onder voorwaarden de afvalbeheerbijdrage verpakkingen voor indirecte export terugvragen
    Original wording: Dan moet u zich eerst aanmelden bij Verpact
  2. eur-lex.europa.eu: oj retrieved
    Original wording: makes available for the first time on the territory of another Member State, directly to end users
    Original wording: a quantity of packaging, including packaging of packaged products, of less than 10 tonnes during one calendar year
    Original wording: It shall apply from 12 August 2026.
  3. wetten.overheid.nl: BWBR0035711 retrieved
    Original wording: deel uitmaakt van een fiscale eenheid als bedoeld in artikel 7, vierde lid, van de Wet op de omzetbelasting 1968