- Introduction of the Deposit System: Starting October 1, 2025, a new deposit system for beverage containers will be implemented, where only marked packaging will be subject to the deposit rules. This means some beverages will still be sold in non-deposit packaging, leading to potential confusion in the market.
- VAT Treatment of Deposits: Deposits collected under the new system will not be subject to VAT at any sales stage, and refunds to consumers at collection points will also be VAT-exempt. Retailers will not issue VAT invoices for deposit settlements, simplifying the accounting process.
- Ongoing Old Rules for Non-Covered Deposits: Deposits not included in the new system, such as those from private schemes or transport packaging, will continue to follow existing VAT regulations. Companies need to prepare for the dual system to avoid confusion and ensure compliance with the upcoming changes.
Source MDDP
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