The Single-use Beverage Packaging Act entered into force on January 1st 2022, and it introduced the deposit return scheme on single-use beverage packaging plastic bottles and single-use beverage packaging metal cans in hand with a number of obligations for packaging producers and packaging distributors selling beverages.
We would like to highlight some of the relevant obligations.
Slovakia introduces deposit on disposable packaging
Public
Slovakia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1568
Content accuracy validation date:
11.04.2022
Content accuracy validation time:
08:16h
The aim of the deposit is to reduce the amount of waste generated by using disposable plastic packaging and beverage cans.
The minimum amount of the deposit according to Decree No. 347/2019 Coll. Is 0.12 EUR / plastic packaging; 0.10 EUR / can packaging).
The deposit return scheme is envisaged by the Slovakian Financial Directorate as follows:
- The packaging manufacturer registers beverage packaging with the administrator, which is a non-profit organization providing services of general interest. The manufacturer pays the administrator the amount of the deposit.
- The producer sells the drink to the trader (distributor), who pays him not only the price of the product but also the value of the deposit.
- The distributor sells the drink to the customer, who pays him the price of the drink and the value of the deposit.
- The customer has the option to return the packaging to the merchant, who will return the value of the deposit.
- The distributor is entitled to pay the value of the deposit from the collected packaging.
- The administrator shall ensure the inspection, counting, transport and processing of packaging.
In this deposit scheme the retailer, with a sales area of at least 300m2 will be obliged to collect single-use beverage packaging at the place of operation or within 150 meters, further obligations are:
- indicate the amount of the deposit with the sales price of the product;
- mark the packaging clearly showing that the packaging is covered by the deposit return scheme;
- keep separate accounting records of the sales price of the products and the amount of the deposits
The customer can return the packaging to the retailer and receive back the deposit given for plastic and metal packaging.
VAT is calculated only based on the price of the product, and the packaging deposit is added after VAT. Packaging and plastics are not subject to specific taxes. However, under Act No. 582/2004 on Local Taxes and Local Fee for Municipal Waste and Minor Construction Waste as amended, the municipalities impose fees for waste generated within the territory of the municipality.
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