- The new deposit system for glass bottles will include VAT, but not for plastic bottles and cans.
- However, the regulations for settling VAT by bottled beverage producers are not in line with the directive.
- The amendment to the Act on packaging and packaging waste management will introduce a deposit for disposable plastic bottles, reusable glass bottles, and metal cans, which can be recovered by returning the empty packaging to the store.
- However, this system raises concerns about VAT, as the deposit-refund system may charge VAT to a beverage producer who does not receive a deposit from the buyer.
- Additionally, stores covered by the new system will have to accept all packaging, not just those for drinks they have sold themselves, which may complicate VAT calculations.
Source MDDP
