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Changes to VAT accounting rules for Drink Deposit Return Schemes

From 1 August 2023, it is proposed that:

  • New rules are introduced for businesses making Drink Deposit Returns (DDR) Schemes supplies to make provision for the deposit amount to be disregarded when accounting for supplies of DRS products and for manufacturers and importers to account for VAT only in respect of the in-scope goods sold by them where deposits are not refunded.



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