The Decree 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 fulfill the disposal of end-of-life tires; this activity is financed with the contributions collected at the time of the sale of new vehicles and tires. As of 7 September 2011, anyone who sells tires as spare parts has the obligation to apply the PFU service contribution in 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 tires. . Buying tires online the tire specialist 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.
