Since 1 May 2023, the eco-tax has come into force as part of the anti-waste law for a circular economy (AGEC) and the extended producer responsibility (EPR) for construction waste.
What is eco-tax?
The eco-contribution is a tax paid to an eco-organisation by the company that “places on the market” construction products or materials in the building sector (PMCB). The eco-organisation ensures the management of this waste.
What is the eco-participation?
The tax that is passed on to customers and that must appear on invoices is called the eco-participation.
The companies concerned by the eco-tax:
Manufacturers : Companies that manufacture building products or materials for the construction sector (PMCB) intended for use by any person who carries out or has carried out by a third party construction or renovation work on the national territory and that market them under their own name or brand.
Distributors: Companies that sell construction products or materials from the building sector (PMCB) intended for use by any person who carries out construction or renovation work or has it carried out by a third party on the national territory and who market them under their own name or brand.
Importers or introducers: Companies that import (or introduce for the first time on the market) construction products or materials from the building sector (PMCB) intended to be used by any person who carries out or has carried out by a third party construction or renovation work on the national territory.
The products and materials concerned (PMCB) by the eco-tax
They are divided into two categories, inert and non-inert.
The scales:
In the case of K08 slate, as a Spanish manufacturer, we are not subject to the application of this new regulation. However, in order to calculate the eco-contribution to Ecominero (the organisation for category 1 materials – inerts), we provide our customers with the weight of our products in kilograms, according to model and range.
Source: www.groupeadinfo.com et www.ecominero.fr