Things to note about the deposit system
No tax or legal advice
The following information is for general guidance only and does not constitute tax or legal advice, as we are not authorised to give such advice. Please check the contents carefully and, if necessary, consult your tax advisor or other specialised experts to ensure that your approach complies with legal and tax requirements. Supplement or adapt our recommendations if this is necessary in your specific case. We also recommend that you document the results in your procedural documentation.
Value added tax on deposit items
When calculating the VAT for a deposit that is triggered by booking an item or insert, the VAT rate of the trigger is used for the calculation. (before HF 16 for SP 16 vpm 3.12.2024, the VAT rate of the main article was always used).
Deposit system and discounts
Deposit items of the deposit system are excluded from the discount system, i.e. no discount is granted on deposits for system-related reasons.
Deposit system for reusable packaging
From 2023, reusable packaging (at the same price as disposable packaging) must be offered. In this context, our deposit system can be used. Deposits are taxable in the same way as the corresponding item is sold, which in Germany is usually 7% or 19%. If 7% applies to meals outside the home, 19% does not apply. Thus, there are also no discrepancies when taking back deposit items, otherwise train your employees accordingly. Deposits for reusable packaging can be entered normally into our deposit system:
The tax rate of the deposit base item is set to 7% (for redemption)
Alternative:
2 items create for deposit issue / deposit return ( negative price ), VAT. 7% each and add accordingly.
See Set up deposit system for more information.
Limits of the deposit system
The deposit system can operate on the basis of In House and Out of House and add further items to certain items such as packaging (coffee out of house incl. disposable cups). You can also change transactions from In House to Out of House.
Please make sure that for items already booked, when rebooking to In House or Out of House, no items are subsequently added, nor are those added removed again if they are not valid there. Train your staff to handle these bookings and changes in In House or Out of House status accordingly. If necessary, an item must then be cancelled and booked again.
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