What companies need to know about the VAT and fiscal implications of the SGR system for bottled drinks in Romania

Starting in December 2023, Romania will implement a Guarantee-Return System (SGR) for the beverage packaging, which will require the buyers to pay an extra 0.5 RON for each bottled drink they purchase and to return the empty packaging to any store that sells such drinks to recover the amount. This system aims to reduce the environmental impact of packaging waste and encourage the recycling and reuse of the materials.