{"id":560,"date":"2025-12-07T12:43:16","date_gmt":"2025-12-07T12:43:16","guid":{"rendered":"https:\/\/costmanagement.nl\/news\/"},"modified":"2026-01-13T08:25:22","modified_gmt":"2026-01-13T08:25:22","slug":"news","status":"publish","type":"page","link":"https:\/\/costmanagement.nl\/en\/news\/","title":{"rendered":"News"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; module_class=&#8221;cm_triangle_fade_center&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||27px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.4&#8243; 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packaging. The name says it all: packaging that is filled at the point of sale. This type of packaging is taxed differently than other packaging. Do you use or trade in point-of-sale packaging or a product that can be used as point-of-sale packaging? Then this article is for you.    <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<h2><strong>What is a point-of-sales packaging according to Verpact?<\\\/strong><\\\/h2>\\n<p>Verpact has drawn up a definitive list of point-of-sale packaging. All packaging on the list is point-of-sale packaging, regardless of the actual use of the packaging. Physical appearance is key. The list of point-of-sale packaging can be found on the Verpact website.   <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<p><em>Examples:<\\\/em><\\\/p>\\n<ul>\\n<li>You import unprinted disposable plastic drinking cups. You then sell these to a company that uses them to grow aquatic plants. These drinking cups are not used as point-of-sale packaging. 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However, if a brand owner established in the Netherlands commissions the point-of-sale packaging to be printed with his name, logo or trademark, the brand owner is liable to pay a contribution on the packaging. <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<h2><strong>Point-of-sale packaging and Single Use Plastic (SUP) directive<\\\/strong><\\\/h2>\\n<p>Many packaging items on the point-of-sale packaging list fall under the SUP directive when they contain plastic. This is the case, for example, with drinking cups, light plastic carrier bags and sauce cups. If a point-of-sale packaging falls under the SUP directive, the liable party must pay a SUP surcharge for the number of point-of-sale packaging items that he places on the market. The impact of these costs is often significant for companies that are liable to pay contributions on point-of-sale packaging. 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This provides us with a solid infrastructure, professional processes, and support from a shared service center. The collaboration allows us to fully focus on supporting companies with regard to declarations to Verpact and the upcoming changes due to the arrival of the PPWR. It is important to note that CostManagement will continue to operate completely independently.   <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<p>In addition, there is more good news: Our team has been expanded as of September 1, 2025, with Finn Lexmond. As of January 1, 2026, Lianne de Jong will also be joining our team. They both come from Verpact and bring a wealth of knowledge and capacity with them. 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