{"id":582,"date":"2025-12-08T10:06:47","date_gmt":"2025-12-08T10:06:47","guid":{"rendered":"https:\/\/costmanagement.nl\/waste-management-contribution\/single-use-plastics\/"},"modified":"2026-01-13T08:25:09","modified_gmt":"2026-01-13T08:25:09","slug":"single-use-plastics","status":"publish","type":"page","link":"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/single-use-plastics\/","title":{"rendered":"Single-use plastics"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2 class=\"cm_subheader cm_txt_primary\">What is included in SUP packaging?<\/h2>\n<p>The SUP directive covers various types of disposable plastics that often end up as litter and can be used without further preparation. Examples include:<\/p>\n<ul>\n<li>Plastic drinking cups and lids<\/li>\n<li>Snack and candy wrappers<\/li>\n<li>Drink containers of less than 3 liters<\/li>\n<li>Coffee creamer cups<\/li>\n<li>Other plastic portion packs<\/li>\n<\/ul>\n<p>The national government has drawn up a framework for the practical application of the European SUP directive. Whether something is SUP packaging must be assessed per package. This depends on the type of product and the properties of the packaging.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/costmanagement.nl\/wp-content\/uploads\/2025\/12\/single-use-plastics.webp&#8221; title_text=&#8221;single-use-plastics&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;4bf69a05-3de0-4512-bc0f-83d578cabca1&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]\t<div class=\"cm_arrow_btn cm_arrow_right\">\n\t\t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2025\/12\/arrow.svg\" alt=\"\">\n\t\t<span>Plastic drinking cups and lids<\/span>\n\t<\/div>\n\t[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;99f8c46a-643c-49bf-9e9d-60bb4ace5102&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#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_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px|||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3 class=\"cm_subheader cm_txt_primary\">Impact of SUP packaging on your declaration<\/h3>\n<p>If you are liable for contributions on SUP packaging, you must report on the type of SUP packaging for which you are liable, as well as the number of kilograms and pieces of SUP for which you are liable. Reporting SUP packaging can have a significant administrative impact and is generally prone to errors.[\/et_pb_text][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]    <script>var data_faq = [{\"soort\":[\"Afvalbeheerbijdrage\",\"Verpact-compliance\"],\"antwoord\":\"<p>If you place a certain amount or type of packaging on the market, you are legally obliged to register with Verpact and pay the waste management contribution. This follows from the Waste Management Contribution Agreement. <\\\/p>\\n\",\"vraag\":\"Is the waste management contribution mandatory?\",\"post_url\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/faq\\\/is-the-waste-management-contribution-mandatory\\\/\",\"id\":590,\"title\":\"Is the waste management contribution mandatory?\"},{\"soort\":[\"Afvalbeheerbijdrage\",\"Verpact-compliance\"],\"antwoord\":\"<p>Until August 12, 2026, you are obligated to pay a contribution for packaging when you:<\\\/p>\\n<ul>\\n<li>Produce or import a packaged product and sell it to another party in the Netherlands;<\\\/li>\\n<li>Have packaging produced with your own brand on it and sell it to another party in the Netherlands;<\\\/li>\\n<li>Add packaging to a product or shipment to a Dutch customer;<\\\/li>\\n<li>Dispose of packaging from imported goods.<\\\/li>\\n<\\\/ul>\\n<p>Please note: the PPWR will come into effect on August 12, 2026. This will change the rules regarding contribution liability. <\\\/p>\\n\",\"vraag\":\"When am I required to pay a contribution for packaging?\",\"post_url\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/faq\\\/when-am-i-required-to-pay-a-contribution-for-packaging\\\/\",\"id\":605,\"title\":\"When am I required to pay a contribution for packaging?\"},];<\/script>\n    <div id=\"faq\">\n        <div class=\"cmf_vraag cm_shadow_md\" v-for=\"vraag in filtered_vragen\" @click=\"toggleVraag(vraag.id)\" v-bind:class=\"{cmf_expanded : vraag?.show == true}\">\n            <div class=\"cmf_faq_titel\">{{vraag.vraag.replace(\";\",\"\")}}<\/div>\n            <div class=\"cmf_faq_expand\"><\/div>\n            <div v-if=\"vraag.show != undefined && vraag.show != false\" class=\"cmf_faq_content\" v-html=\"(vraag.antwoord)\"><\/div>\n        <\/div>\n    <\/div>\n    <script src=\"https:\/\/cdn.jsdelivr.net\/npm\/vue@2.7.13\/dist\/vue.js\"><\/script>\n    <script>\n        var faq = new Vue({\n            el: \"#faq\",\n            data: {\n                data_vraag: data_faq,\n                applied_filter: null,\n            },\n            computed: {\n                filtered_vragen: function() {\n                    return this.data_vraag.filter(vraag => {\n                        if (this.applied_filter == null) {\n                            return true;\n                        } else {\n                            return vraag.soort && vraag.soort.includes(this.applied_filter);\n                        }\n                    });\n                },\n                unique_filters: function() {\n                    let filters = [];\n                    this.data_vraag.forEach(function(vraag) {\n                        if (vraag.soort) {\n                            vraag.soort.forEach(function(filter) {\n                                if (!filters.includes(filter)) {\n                                    filters.push(filter);\n                                }\n                            });\n                        }\n                    });\n                    return filters;\n                }\n            },\n                        methods: {\n                                update_filterView() {\n                    \/\/no filters\n                },\n                                openURL: function(url) {\n                    window.location.href = url;\n                },\n                toggleVraag: function(id) {\n                    console.log(id);\n                    var newFAQ = [];\n                    faq.data_vraag.forEach(function(vraag) {\n                        console.log(vraag);\n                        if (vraag.id == id) {\n                            vraag.show = !vraag.show;\n                            if (vraag.show == true) {\n                                updateUrlParam(\"q\", vraag.id);\n                            } else {\n                                updateUrlParam(\"q\", undefined);\n                            }\n                        } else {\n                            vraag.show = false;\n                        }\n                        newFAQ.push(vraag);\n                    })\n                    faq.data_vraag = newFAQ;\n                },\n                format_antwoord: function(vraag) {\n                    vraag = vraag.split(\"-\").join(\"<br>-\");\n                    vraag = vraag.split(\"_\").join(\"-\");\n                    return vraag;\n                }\n            }\n        });\n\n        function getUrlParam(parameter) {\n            var urlParams = new URLSearchParams(window.location.search);\n            return urlParams.get(parameter);\n        }\n        if (getUrlParam(\"q\") != null) {\n            faq.toggleVraag(getUrlParam(\"q\"));\n        }\n\n        function updateUrlParam(parameter, waarde) {\n            var urlParams = new URLSearchParams(window.location.search);\n            (waarde != \"\" && waarde != undefined) ? urlParams.set(parameter, waarde): urlParams.delete(parameter);\n            window.history.pushState({\n                additionalInformation: parameter + ' updaten naar ' + waarde\n            }, document.title, window.location.origin + window.location.pathname + ((urlParams.toString() != '') ? \"?\" : \"\") + urlParams.toString());\n        }\n    <\/script>\n[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#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_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3 class=\"cm_subheader cm_txt_primary\">The financial impact of SUP packaging<\/h3>\n<p>For each SUP item for which you are liable, you pay a SUP surcharge to Verpact. This SUP surcharge is used to finance the cleaning up of litter. The amount of the SUP surcharge in 2025 is \u20ac2.30 per 1,000 SUP items. Because SUP items are generally sold in large quantities, the financial impact is quickly significant.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#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_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3 class=\"cm_subheader cm_txt_primary\">News<\/h3>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]    <div class=\"cm_actueel_grid\" id=\"cm_actueel_grid\">\n        <div class=\"cm_actueel_item cm_shadow_md\" v-for=\"actualiteit in filtered_actualiteiten\" @click=\"openURL(actualiteit.post_url)\" :class=\"{'noimg' : !actualiteit.foto }\">\n            <div class=\"cm_actueel_item_content\">\n                <div class=\"cm_actueel_meta cm_tinyheader cm_txt_secondary\" v-html=\"actualiteit.soort + ' | ' + actualiteit.datum\"><\/div>\n                <div class=\"cm_actueel_titel cm_moduleheader cm_txt_primary\" v-html=\"actualiteit.title\"><\/div>\n                <div class=\"cm_actueel_korte_omschrijving cm_text cm_text_dark\" v-html=\"actualiteit.korte_omschrijving\" v-if=\"false\"><\/div>\n                <a :href=\"actualiteit.post_url\">Read article<\/a>\n            <\/div>\n            <div class=\"cm_actueel_item_img\" v-if=\"actualiteit.foto\" :style=\"'background-image: url(' + actualiteit.foto.sizes.medium_large + ');'\">\n\n            <\/div>\n        <\/div>\n    <\/div>\n    <div class=\"cm_readmore\">\n        <a href=\"\/actueel\">View all posts<\/a>\n    <\/div>\n    <script>var data_actualiteiten = [{\"soort\":\"Verpact Compliance\",\"foto\":{\"ID\":570,\"id\":570,\"title\":\"pickup-temp\",\"filename\":\"pickup-temp.webp\",\"filesize\":65802,\"url\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"link\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/what-is-a-sales-packaging-according-to-verpact\\\/pickup-temp-2\\\/\",\"alt\":\"\",\"author\":\"2\",\"description\":\"\",\"caption\":\"\",\"name\":\"pickup-temp-2\",\"status\":\"inherit\",\"uploaded_to\":569,\"date\":\"2025-12-08 12:43:20\",\"modified\":\"2025-12-08 12:43:20\",\"menu_order\":0,\"mime_type\":\"image\\\/webp\",\"type\":\"image\",\"subtype\":\"webp\",\"icon\":\"https:\\\/\\\/costmanagement.nl\\\/wp-includes\\\/images\\\/media\\\/default.png\",\"width\":1200,\"height\":798,\"sizes\":{\"thumbnail\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-150x150.webp\",\"thumbnail-width\":150,\"thumbnail-height\":150,\"medium\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-300x200.webp\",\"medium-width\":300,\"medium-height\":200,\"medium_large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-768x511.webp\",\"medium_large-width\":768,\"medium_large-height\":511,\"large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-1024x681.webp\",\"large-width\":1024,\"large-height\":681,\"1536x1536\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"1536x1536-width\":1200,\"1536x1536-height\":798,\"2048x2048\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"2048x2048-width\":1200,\"2048x2048-height\":798,\"et-pb-post-main-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-400x250.webp\",\"et-pb-post-main-image-width\":400,\"et-pb-post-main-image-height\":250,\"et-pb-post-main-image-fullwidth\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-1080x675.webp\",\"et-pb-post-main-image-fullwidth-width\":1080,\"et-pb-post-main-image-fullwidth-height\":675,\"et-pb-portfolio-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-400x284.webp\",\"et-pb-portfolio-image-width\":400,\"et-pb-portfolio-image-height\":284,\"et-pb-portfolio-module-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-510x382.webp\",\"et-pb-portfolio-module-image-width\":510,\"et-pb-portfolio-module-image-height\":382,\"et-pb-portfolio-image-single\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-1080x718.webp\",\"et-pb-portfolio-image-single-width\":1080,\"et-pb-portfolio-image-single-height\":718,\"et-pb-gallery-module-image-portrait\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-400x516.webp\",\"et-pb-gallery-module-image-portrait-width\":400,\"et-pb-gallery-module-image-portrait-height\":516,\"et-pb-post-main-image-fullwidth-large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"et-pb-post-main-image-fullwidth-large-width\":1200,\"et-pb-post-main-image-fullwidth-large-height\":798,\"et-pb-image--responsive--desktop\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"et-pb-image--responsive--desktop-width\":1083,\"et-pb-image--responsive--desktop-height\":720,\"et-pb-image--responsive--tablet\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-980x652.webp\",\"et-pb-image--responsive--tablet-width\":828,\"et-pb-image--responsive--tablet-height\":551,\"et-pb-image--responsive--phone\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-480x319.webp\",\"et-pb-image--responsive--phone-width\":406,\"et-pb-image--responsive--phone-height\":270}},\"content\":\"<p>Point-of-sale 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. However, they do have the physical appearance of a drinking cup and are therefore regarded by Verpact as drinking cups.   <\\\/li>\\n<li>You produce an aluminum tray that you know is filled at the point of sale, but the tray is not on the point-of-sale packaging list. For the waste management contribution, the tray is therefore not classified as point-of-sale packaging. <\\\/li>\\n<\\\/ul>\\n<p>\\u00a0<\\\/p>\\n<h2><strong>Who declares a point-of-sale packaging?<\\\/strong><\\\/h2>\\n<p>In principle, the producer or importer of empty point-of-sale packaging is liable to pay a contribution on the packaging when he makes it available to another party in the Netherlands. 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. Therefore, take the SUP surcharge into account in your cost price.    <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<h2><strong>Future of point-of-sale packaging (PPWR)<\\\/strong><\\\/h2>\\n<p>The first measures of the PPWR will take effect on August 12, 2026. The PPWR does not recognize point-of-sale packaging, but it does recognize service packaging and take-away packaging. The description of this corresponds to that of a point-of-sale packaging. The contribution obligation for this type of packaging differs in the new regulations from the current system. This is particularly relevant for companies that import and\\\/or export this type of packaging. Are you curious about the impact this has on your company?      Feel free to contact us.<\\\/p>\\n\",\"korte_omschrijving\":\"Point-of-sale packaging has its own rules within the Waste Management Contribution. Find out whether you are liable to pay contributions and how to determine whether your packaging is a point-of-sale packaging. \",\"auteur\":641,\"post_url\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/what-is-a-sales-packaging-according-to-verpact\\\/\",\"id\":569,\"title\":\"What is a point-of-sale packaging according to Verpact?\",\"datum\":\"17\\\/12\\\/2025\"},{\"auteur\":642,\"foto\":{\"ID\":575,\"id\":575,\"title\":\"Logo Verstegen S Square\",\"filename\":\"Logo-Verstegen-S-Square.png\",\"filesize\":4219,\"url\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"link\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/verstegen-accountants-collaboration-and-expansion\\\/logo-verstegen-s-square-2\\\/\",\"alt\":\"\",\"author\":\"4\",\"description\":\"\",\"caption\":\"\",\"name\":\"logo-verstegen-s-square-2\",\"status\":\"inherit\",\"uploaded_to\":572,\"date\":\"2025-12-17 15:44:10\",\"modified\":\"2025-12-17 15:44:10\",\"menu_order\":0,\"mime_type\":\"image\\\/png\",\"type\":\"image\",\"subtype\":\"png\",\"icon\":\"https:\\\/\\\/costmanagement.nl\\\/wp-includes\\\/images\\\/media\\\/default.png\",\"width\":225,\"height\":225,\"sizes\":{\"thumbnail\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square-150x150.png\",\"thumbnail-width\":150,\"thumbnail-height\":150,\"medium\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"medium-width\":225,\"medium-height\":225,\"medium_large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"medium_large-width\":225,\"medium_large-height\":225,\"large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"large-width\":225,\"large-height\":225,\"1536x1536\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"1536x1536-width\":225,\"1536x1536-height\":225,\"2048x2048\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"2048x2048-width\":225,\"2048x2048-height\":225,\"et-pb-post-main-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-post-main-image-width\":225,\"et-pb-post-main-image-height\":225,\"et-pb-post-main-image-fullwidth\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-post-main-image-fullwidth-width\":225,\"et-pb-post-main-image-fullwidth-height\":225,\"et-pb-portfolio-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-portfolio-image-width\":225,\"et-pb-portfolio-image-height\":225,\"et-pb-portfolio-module-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-portfolio-module-image-width\":225,\"et-pb-portfolio-module-image-height\":225,\"et-pb-portfolio-image-single\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-portfolio-image-single-width\":225,\"et-pb-portfolio-image-single-height\":225,\"et-pb-gallery-module-image-portrait\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-gallery-module-image-portrait-width\":225,\"et-pb-gallery-module-image-portrait-height\":225,\"et-pb-post-main-image-fullwidth-large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-post-main-image-fullwidth-large-width\":225,\"et-pb-post-main-image-fullwidth-large-height\":225,\"et-pb-image--responsive--desktop\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-image--responsive--desktop-width\":225,\"et-pb-image--responsive--desktop-height\":225,\"et-pb-image--responsive--tablet\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-image--responsive--tablet-width\":225,\"et-pb-image--responsive--tablet-height\":225,\"et-pb-image--responsive--phone\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-image--responsive--phone-width\":225,\"et-pb-image--responsive--phone-height\":225}},\"soort\":\"CostManagement\",\"content\":\"<p>To ensure the quality and continuity of our services, we have entered into a strategic collaboration with Verstegen Accountants en Adviseurs. 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. With the expertise of both Finn and Lianne, we are ready to fully support companies with upcoming developments such as the PPWR and ensure that our clients remain compliant with regard to declarations to Verpact.   <\\\/p>\\n\",\"korte_omschrijving\":\"Stronger together: CostManagement is expanding and entering into strategic collaboration.\",\"post_url\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/verstegen-accountants-collaboration-and-expansion\\\/\",\"id\":572,\"title\":\"Verstegen Accountants collaboration and expansion\",\"datum\":\"17\\\/12\\\/2025\"},{\"foto\":{\"ID\":563,\"id\":563,\"title\":\"nieuwe website\",\"filename\":\"nieuwe-website.png\",\"filesize\":813267,\"url\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website.png\",\"link\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/new-website\\\/nieuwe-website-2-2\\\/\",\"alt\":\"\",\"author\":\"3\",\"description\":\"\",\"caption\":\"\",\"name\":\"nieuwe-website-2-2\",\"status\":\"inherit\",\"uploaded_to\":562,\"date\":\"2025-12-19 15:14:56\",\"modified\":\"2025-12-19 15:14:56\",\"menu_order\":0,\"mime_type\":\"image\\\/png\",\"type\":\"image\",\"subtype\":\"png\",\"icon\":\"https:\\\/\\\/costmanagement.nl\\\/wp-includes\\\/images\\\/media\\\/default.png\",\"width\":1884,\"height\":911,\"sizes\":{\"thumbnail\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-150x150.png\",\"thumbnail-width\":150,\"thumbnail-height\":150,\"medium\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-300x145.png\",\"medium-width\":300,\"medium-height\":145,\"medium_large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-768x371.png\",\"medium_large-width\":768,\"medium_large-height\":371,\"large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-1024x495.png\",\"large-width\":1024,\"large-height\":495,\"1536x1536\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-1536x743.png\",\"1536x1536-width\":1536,\"1536x1536-height\":743,\"2048x2048\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website.png\",\"2048x2048-width\":1884,\"2048x2048-height\":911,\"et-pb-post-main-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-400x250.png\",\"et-pb-post-main-image-width\":400,\"et-pb-post-main-image-height\":250,\"et-pb-post-main-image-fullwidth\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-1080x675.png\",\"et-pb-post-main-image-fullwidth-width\":1080,\"et-pb-post-main-image-fullwidth-height\":675,\"et-pb-portfolio-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-400x284.png\",\"et-pb-portfolio-image-width\":400,\"et-pb-portfolio-image-height\":284,\"et-pb-portfolio-module-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-510x382.png\",\"et-pb-portfolio-module-image-width\":510,\"et-pb-portfolio-module-image-height\":382,\"et-pb-portfolio-image-single\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-1080x522.png\",\"et-pb-portfolio-image-single-width\":1080,\"et-pb-portfolio-image-single-height\":522,\"et-pb-gallery-module-image-portrait\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-400x516.png\",\"et-pb-gallery-module-image-portrait-width\":400,\"et-pb-gallery-module-image-portrait-height\":516,\"et-pb-post-main-image-fullwidth-large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website.png\",\"et-pb-post-main-image-fullwidth-large-width\":1884,\"et-pb-post-main-image-fullwidth-large-height\":911,\"et-pb-image--responsive--desktop\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-1280x619.png\",\"et-pb-image--responsive--desktop-width\":1280,\"et-pb-image--responsive--desktop-height\":619,\"et-pb-image--responsive--tablet\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-980x474.png\",\"et-pb-image--responsive--tablet-width\":980,\"et-pb-image--responsive--tablet-height\":474,\"et-pb-image--responsive--phone\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/nieuwe-website-480x232.png\",\"et-pb-image--responsive--phone-width\":480,\"et-pb-image--responsive--phone-height\":232}},\"soort\":\"CostManagement\",\"auteur\":641,\"content\":\"<p>Those familiar with CostManagement&#8217;s old website will agree that it was time for an update. In collaboration with Verstegen Accountants &#038; Adviseurs and BuroRuw, this new website was built at the end of 2025. The final touches will be completed in the first quarter of 2026.  <\\\/p>\\n<p>The purpose of this website is to inform visitors about the obligations surrounding packaging reporting. Returning visitors are advised to periodically check the &#8220;PPWR&#8221; and &#8220;News&#8221; pages. These pages will be kept up to date so that you stay informed of the latest developments.  <\\\/p>\\n\",\"korte_omschrijving\":\"CostManagement has a new website. Read more here.  \",\"post_url\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/new-website\\\/\",\"id\":562,\"title\":\"New website\",\"datum\":\"08\\\/12\\\/2025\"},];<\/script>    <script src=\"https:\/\/cdn.jsdelivr.net\/npm\/vue@2.7.13\/dist\/vue.js\"><\/script>\n    <script>\n        var cm_actueel_list = new Vue({\n            el: \"#cm_actueel_grid\",\n            data: {\n                data_actualiteiten: data_actualiteiten,\n                applied_filter: null,\n            },\n            computed: {\n                filtered_actualiteiten: function() {\n                    return this.data_actualiteiten.filter(actualiteit => {\n                        if (this.applied_filter == null) {\n                            return true;\n                        } else {\n                            return actualiteit.soort && actualiteit.soort.includes(this.applied_filter);\n                        }\n                    });\n                },\n                unique_filters: function() {\n                    let filters = [];\n                    this.data_actualiteiten.forEach(function(actualiteit) {\n                        if (actualiteit.soort) {\n                            if (!filters.includes(actualiteit.soort)) {\n                                filters.push(actualiteit.soort);\n                            }\n                        }\n                    });\n                    return filters;\n                }\n            },\n            watch: {\n                data_actualiteiten: function() {\n                    this.update_filterView();\n                },\n            },\n            mounted: function() {\n                                    console.log(\"no filters\");\n                            },\n            methods: {\n                                    update_filterView() {\n                        console.log(\"filters disabled\");\n                    },\n                                openURL: function(url) {\n                    window.location.href = url;\n                }\n            }\n        });\n    <\/script>\n[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#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; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<script>console.log(\"No USPs found\"); <\/script><script>console.log(\"No CTAs found\"); <\/script><div class=\"cmc_wrapper\">\n    <div class=\"cmc_conversie_element\">\n        <div class=\"cmc_conversie_content\">\n            <div class=\"cmc_title\">\n                Want to know more about your packaging obligations?            <\/div>\n            <div class=\"cmc_body\">Whether it&#039;s the Waste Management Contribution, Single Use Plastics, or new European regulations. We help you quickly gain insight into what applies to your organization.<\/div>\n            <ul class=\"cmc_usps\">\n                                    <li>Clear advice about your situation<\/li>\n                                    <li>Guidance by experienced specialists<\/li>\n                                    <li>Free and non-binding conversation<\/li>\n                            <\/ul>\n            <div class=\"cmc_conversion_wrapper\">\n                <div class=\"cmc_ctas\">\n                    <div class=\"cm_hero_cta_wrapper animate__animated animate__fadeInUp cm_animation_delay_4\"><a href=\"\/en\/contact?subject=Schedule%20a%20conversation\" class=\"cm_hero_cta cmb_tertiary  animate__animated animate__fadeInRight cm_animation_delay_5\">Schedule a non-binding conversation<\/a><\/div>                <\/div>\n                            <\/div>\n        <\/div>\n            <\/div>\n<\/div>\n\n[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#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; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]    <h3 class=\"cm_subheader cm_txt_primary\" style=\"margin-top: 30px;\">Perhaps also interesting<\/h3>\n    <\/h3>\n            <p class=\"cm_text cm_text_dark\">We would be happy to tell you more about these topics.<\/p>\n        <div class=\"cm_hero_cta_wrapper cmb_cta_backlinks\">\n        <a href=\"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/single-use-plastics\/\" class=\"cm_hero_cta cmb_primary\">Single-use plastics<\/a><a href=\"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/taxed-streams\/\" class=\"cm_hero_cta cmb_primary\">Taxed streams<\/a><a href=\"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/plastic-tariff-differentiation\/\" class=\"cm_hero_cta cmb_primary\">Plastic Tariff Differentiation<\/a>    <\/div>\n[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;] What is included in SUP packaging? The SUP directive covers various types of disposable plastics that often end up as litter and can be used without further preparation. Examples include: Plastic drinking cups and lids Snack and candy wrappers [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":577,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-582","page","type-page","status-publish","hentry"],"acf":{"titel":"","titel_tag":"H1","subtitel":"Single Use Plastics (SUP)","subtitel_tag":"H1","tekst_content":"Since the introduction of the European Single Use Plastics Directive (SUP Directive) in 2023, additional rules apply to disposable plastic products and packaging. This directive aims to significantly reduce plastic waste, especially litter. For companies, this means that they must not only take into account the general waste management contribution, but also specific levy and reporting obligations for SUP packaging.  ","call_to_actions":null,"hero_foto":"","hero_foto_animatie":"fadeIn","usps":null},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Single-use plastics - CostManagement<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/single-use-plastics\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Single-use plastics\" \/>\n<meta property=\"og:description\" content=\"[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;] What is included in SUP packaging? The SUP directive covers various types of disposable plastics that often end up as litter and can be used without further preparation. 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The SUP directive covers various types of disposable plastics that often end up as litter and can be used without further preparation. 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