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title: "Environmental Tax - Plastic Bags"
canonical: "https://wiki.soft1.eu/space/SS5EN/189272463/Environmental%20Tax%20-%20Plastic%20Bags"
format: markdown
---
In accordance with Joint Ministerial Decision (No. 180036/952/2017) and which has entered into force on 1/1/2018, an environmental tax per plastic carrier bag is imposed on consumers. The companies which provide carrier bags are required to collect the environmental tax from consumers and remit it to the State.
The "special environmental tax" only applies to thin plastic carrier bags with thickness less than 50 microns (μm) and greater than 15 microns (μm) and with a cost of 0.03 cents per each until 1/1/2019, when the price goes up to 0.07 cents per bag.
See below:
- There are two calculation methods of environmental tax on documents
- As a charge on document expenses for document posting in case of using an electronic fiscal printer device
- As a stock item to issue sales documents using an electronic fiscal printer device / cash register
- Updating data of Accounting sections
- Calculation of Environmental Tax Statement
### 1st method: Plastic bag as a charge on document expenses
#### **Create the expense**
Create the new expense "Environmental Tax of Plastic Bag" following the path menu > Sales > Setup > Expenses – Duties, according to the data displayed on the screen below.
In order to update Accounting data, it is suggested to use:
- As sales account, the 54.11.00.0024 ( Environmental Tax on Plastic bags)
- As sales VAT account, No. 54.00.79.0024 (output VAT 24%)
Make sure to include the above-mentioned accounts into chart of accounts.
> ✅ Include the new expense in a Group of Expenses for automatic suggestion on Document’s expenses data
#### **Match the expense with a stock item**
Link the expense to a new stock item without setting a retail/wholesale price.
> ✅ On Accounting data of each item and in "Type" field select the value <**Plastic bag fee**> since it is a prerequisite for the calculation of Environmental Tax in the relevant statement.
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> ⚠️ Items which are characterized as <**Plastic Bag fee**> are not calculated on total discounts and lines' discounts of the document.
#### **Tax calculation on a sales document**
On a sales document, select the stock item with which you have matched the environmental tax and see the charge on the calculated expenses.
Assure that you have set the Expense Group which includes the Environmental tax of plastic bag, in Document Type.
> ✅ Print the value of the environmental tax in sales printout forms by adding the related fields from the table of "Expense Analysis"
#### **Create Accounting entries**
On Accounting links, you should include the net value of the expense and VAT value on corresponding accounts, as in the following example:
The accounting entry which will be created upon document’s saving, will include the following:
### 2nd method: Plastic bag as a stock item
#### **Create a stock item**
Create a new stock item for the plastic bag including VAT 24% and then fill in the retail/wholesale prices accordingly.
Then, select the value < Plastic Bag fee > in "Type" field of Accounting data for the calculation of Environmental Tax
> ℹ️ *Note: For sales documents posting through fiscal printer device / cash register and transactions' insertion from front office retail system,* *create a new code VAT code (VAT 24% - environmental fee) and then:*
> ℹ️
> ℹ️ - *Match it with the relevant section/button created at fiscal printer device / cash register ("SECTION" named "ENVIRONMENTAL FEE")*
> ℹ️ - *Match it with the stock item " Plastic bag - Environmental fee"*
![image]()
**Tax calculation on sales document**
Select the plastic bag as a stock item on a sales document lines.
#### **Create Accounting entries**
To create the Accounting entries you have to include the net value and the VAT of a plastic bag in Accounting links (Resolvers \[MTL164\], \[MTL165\], \[MTL166\] ), so as to be calculated separately from other common items.
The accounting entry which will be created upon document’s saving, will include the following:
> ✅ Add the two new fields in sales forms to view both net value and VAT value of plastic bag fee.
### Environmental Tax Statement
**FOR GREEK INSTALLATIONS** - Find Environmental Tax Statement following the path Financials > Business Operations > Accounting Statements & Variables > Environmental Tax Statement, which can be calculated and sent online by clicking on "Update TAXIS page".
Correct tax calculation requires to choose the value in "Type" field in stock item’s accounting data.
> ⚠️ You may also add manually the desired information and values to statement fields.
