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Backup of disposable packaging from the point of view of accounting and VAT – Part 1

Since January 1, 2022 , a system of backing up disposable packaging, specifically beverage plastic bottles and cans, has been operating in Slovakia. Legislatively, the backup process is regulated in Act no. 302/2019 Coll. On the deposit of disposable packaging for beverages, as amended (hereinafter referred to as the “Act on the deposit of disposable packaging”) and related regulations, specifically (i) Decree no. 347/2019 Coll. Of the Ministry of the Environment of the Slovak Republic of 14 October 2019, which implements certain provisions of the Act on the Deposit of Disposable Beverage Packaging; and (ii) Act no. 79/2015 Coll. on waste and on the amendment of certain laws as amended

Source: emineopartners.sk

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