The Decree of 11 April 2011 n. 82 establishes the payment of a contribution always to be paid by the end customer, aimed at covering the costs necessary to complete the disposal of end-of-life tyres; this activity is financed with contributions collected when new vehicles and tires are sold. As of 7 September 2011, anyone who sells tires as spare parts has the obligation to apply the PFU service contribution to the sales invoice of the tires sold by inserting it, within the invoice, in a distinct item and therefore separated from the price of the tyres. . Buying tires online the tire dealer who will carry out the assembly does not have to charge a cost for disposal, but simply check whether the ELT obligation has been fulfilled upstream, therefore indicated in the invoice or purchase note.
