Beverage Container Refund Scheme – VAT Receipts & Invoices Guidelines
The Office of the CfR has issued guidelines in connection with the issuing of Tax Invoices and Fiscal Receipts by operators in connection with the Beverage Container Refund Scheme pursuant to the Beverage Containers Recycling Regulations (S.L 549.134), which will come into effect on 14th November 2022.
The guidelines set out the requirements for fiscal receipts/tax invoices issued by sellers of single use containers, which are required to charge a €0.10c refundable deposit per such item sold, in accordance with Reg 15 of S.L. 549.134.
“Every single use container made available on the market shall be subject to the payment of a €0.10c deposit. The deposit value shall not be subject to VAT and shall be indicated separately from the price on all receipts and invoices at every stage of the supply chain.”
View the Guidelines here.