Backup of disposable packaging from the point of view of accounting and VAT – Part 2

… Continuation of the previous article.

Act no. 222/2004 Coll. On value added tax (“ZoDPH”) in § 19 par. 10 specifically determines the incurrence of tax liability from prepaid packaging for beverages that are delivered to the domestic market together with goods at a selected group of suppliers. .. The tax base for VAT is the sum of the product of the determined difference between the prepaid packaging and the amount of the deposit for the prepaid packaging determined by a special regulation, which is valid on the last day of the relevant calendar year, reduced by the tax.

Source: emineopartners.sk

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