Verpact (Afvalfonds Verpakkingen): Dutch Packaging EPR in 2026

If you have been researching Dutch packaging compliance and keep finding two different names — Afvalfonds Verpakkingen and Verpact — here is the short version: they are the same organisation. Stichting Afvalfonds Verpakkingen, the Dutch producer responsibility organisation (PRO) for packaging, rebranded to Verpact in 2024. The obligations did not change with the name. This guide uses Verpact for the current system and mentions Afvalfonds where you will still see the old name on invoices, portals, and older guidance.

The Netherlands is the fifth-largest e-commerce market in Europe, and Dutch consumers are among the highest-spending online shoppers per capita. If you sell across the EU, a material share of your orders probably goes to the Netherlands. The good news for small sellers: the Dutch system is one of the lightest in the EU below its volume threshold — but the threshold has exceptions you need to know about.

How the Dutch system works

Dutch packaging EPR is built on the Packaging Management Decree (Besluit beheer verpakkingen 2014). Producers and importers — defined as the first company to place packaged products on the Dutch market — are responsible for financing the collection and recycling of that packaging. They discharge this responsibility by declaring their packaging volumes to Verpact and paying a waste management contribution (afvalbeheersbijdrage) per kilogram of material.

Verpact does not collect packaging waste itself. It funds municipal kerbside collection and coordinates the national recycling infrastructure, using the contributions it collects from producers. Declarations are filed through Verpact's online portal — the older PackTool system is being replaced by the newer VerpactPortal.

Wasn't there a Dutch packaging tax?

There was — past tense. The verpakkingenbelasting, a genuine fiscal tax collected by the Belastingdienst, applied from 2008 to 2012 and was abolished on 1 January 2013. It was replaced by the private waste management contribution paid to Afvalfonds Verpakkingen (now Verpact). If you see references to a "Dutch packaging tax," they are either historical or describing the Verpact contribution loosely. The separate rule requiring cafés and shops to charge consumers for single-use plastic cups and to-go containers (since July 2023) is a point-of-sale measure and has nothing to do with your producer declaration.

Who must register: the 50,000 kg threshold

This is where the Netherlands differs sharply from Germany (no threshold at all) and France (very low threshold). In the Netherlands, the registration, declaration, and payment obligations apply to companies that place 50,000 kg or more of packaging on the Dutch market in a calendar year.

• Below 50,000 kg/year: no Verpact registration, no declaration, no contribution — provided none of your packaging falls under the exceptions below. Keep records of your Dutch volumes so you can demonstrate you are under the threshold and notice when growth takes you over it.
• At or above 50,000 kg/year: register with Verpact, declare annually by material category, pay the contribution, and submit a prevention-and-recycling measures report before 1 August each year.

The exceptions: SUP packaging and deposit containers

The 50,000 kg threshold does not apply to two categories:

• Single-use plastic (SUP) packaging covered by the Dutch implementation of the EU SUP Directive — plastic cups and food/beverage packaging designed to be consumed on the go. These must be declared from the first unit, by weight and by number of units, and carry a per-1,000-units SUP surcharge.
• Beverage containers subject to the deposit scheme (statiegeld — plastic bottles and cans). Deposit obligations apply regardless of your total packaging volume.

For a typical e-commerce brand shipping goods in cardboard boxes with some plastic film, neither exception applies. For food, beverage, or cosmetics brands selling drink products or on-the-go formats into the Netherlands, they can apply even at very small volumes — check the Verpact packaging catalogue for your specific formats.

What it costs: 2026 contribution rates

For producers above the threshold, the waste management contribution is calculated per kilogram of material placed on the Dutch market. The 2026 rates (excluding VAT) are:

Two things stand out. First, Dutch plastic rates are among the highest in the EU — more than 70× the paper/cardboard rate — so material choice matters far more here than in most markets. Second, Verpact runs an aggressive fee modulation scheme for plastic: using post-consumer recyclate earns a €0.20/kg discount, with further discounts for mono-material construction and recycling-friendly colours. On top of the per-kg rates, SUP formats carry a surcharge of €2.10 per 1,000 units in 2026.

Rates are set annually — always confirm the current figures on Verpact's official rates page before budgeting.

Deadlines

• 31 March — annual declaration to Verpact for the previous calendar year.
• Before 1 August — prevention and recycling measures report (producers above 50,000 kg).

The Dutch deadline sits in the middle of the busy European Q1 declaration season — see the full 2026 EPR deadline calendar for how it lines up with France, Spain, and Germany.

What this means for e-commerce sellers

Work out which band you are in. Pull your Netherlands order volume, multiply by your average packaging weight per order, and compare against the threshold:

• Typical SMB seller: 2,000 Dutch orders per year at ~350 g of packaging per order is 700 kg — around 1.4% of the threshold. No Verpact registration or declaration required. Your only Dutch homework is keeping the volume calculation on file and re-checking it yearly.
• Larger sellers and importers: 50,000 kg is roughly 140,000–180,000 parcels a year at typical packaging weights, or much less if you ship heavy glass or rigid plastic formats. Above the line, you need full registration, a declaration broken down by material, and the contribution payment.
• Anyone selling drinks or on-the-go food formats: check the SUP and deposit rules first — they apply from unit one.

To do the calculation properly you need to know what your packaging weighs, by material, for each product — a packaging Bill of Materials. The packaging BOM guide covers how to build one systematically, and the same BOM feeds every other EU declaration you file.

How the Netherlands compares to other EU markets

Marketplaces: bol.com and Amazon.nl

bol.com, the dominant Dutch marketplace, requests compliance information from third-party sellers as part of seller verification, following the EU-wide pattern of marketplaces policing EPR compliance. Because most small sellers legitimately fall below the Dutch threshold, in practice this means being able to explain which obligations apply to you — not necessarily holding a registration number, as it would in Germany or France. Amazon.nl operates under Amazon's broader EU compliance framework; see the guide to EPR for marketplace sellers for how each platform handles it.

Getting started

• Calculate your annual Dutch packaging volume: Netherlands orders × packaging weight per order, by material.
• Check the exceptions: do you ship SUP food/drink packaging or deposit-scheme beverage containers to Dutch consumers?
• Below 50,000 kg and no exceptions: document the calculation, set a yearly reminder to re-check, and you are done.
• Above 50,000 kg or exceptions apply: register with Verpact, prepare a declaration by material category, and diarise 31 March.

From August 2026 the EU PPWR applies directly in the Netherlands as in every member state, harmonising labelling and design rules — but national EPR structures like Verpact's threshold remain. If the Netherlands is one of several EU markets you sell into, the multi-country EPR strategy guide explains how to sequence registrations efficiently, and neighbouring Belgium (Fost Plus) is usually the natural next registration. For the broader context, start with EPR compliance for e-commerce and the overview of EPR fees across EU markets.

Frequently asked questions

Is Afvalfonds Verpakkingen the same organisation as Verpact?

Yes. Stichting Afvalfonds Verpakkingen rebranded to Verpact in 2024. The legal entity, the obligations, and the waste management contribution are the same — only the name and the portal changed. Older documents and invoices may still say Afvalfonds Verpakkingen.

Do I need to register with Verpact if I ship less than 50,000 kg of packaging to the Netherlands per year?

In most cases, no. The Netherlands only requires registration, declaration, and payment from producers and importers placing 50,000 kg or more on the Dutch market per calendar year. The exception: single-use plastic food and drink packaging and deposit-scheme beverage containers must be declared regardless of volume.

Is there a packaging tax in the Netherlands?

Not anymore. The verpakkingenbelasting existed from 2008 to 2012 and was abolished on 1 January 2013, replaced by the private waste management contribution paid to Verpact. The rule requiring shops and cafés to charge for single-use plastic cups and to-go containers (since July 2023) is a consumer-facing measure, separate from producer obligations.

When is the Dutch packaging declaration deadline?

31 March for the previous calendar year. Producers above the 50,000 kg threshold also submit a prevention-and-recycling measures report before 1 August.

Does bol.com require EPR registration from its sellers?

bol.com asks third-party sellers for compliance information as part of seller verification. Since most small sellers fall below the Dutch threshold, in practice this usually means being able to show which obligations apply to you. Check bol.com's seller documentation for current requirements.