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Record the redemption fee in the online cash register

Products subject to a redemption fee can be redeemed with an automatic redemption device or by

manual collection. The machine can pay the redemption fee directly in cash, or the redemption

device can issue a voucher that can be redeemed or redeemed for cash at the given redemption

location.

In the case of a product with a mandatory redemption fee, reusable and voluntarily redemption fee

At the time of sale: a simplified invoice or receipt must be issued, on which the special fee (deposit

fee) charged after the roll of the sold product must be included as a separate item with the same tax

rate as the VAT rate of the sold product.

When redeeming:

redemption by manual collection: to pay the redemption fee, a roll ticket (special return receipt)

must be issued, on which the special fee (deposit fee) refunded after the returned roll must be

included with the same tax rate as the VAT rate applied at the time of sale.

redemption with an automatic redeeming device: if the vending machine does not refund the

redemption fee directly, the customer receives a multi-purpose voucher that can be redeemed or

redeemed for cash:

When redeeming a multi-purpose voucher - that is, when accepting it as consideration or partial

consideration for the sale of products or services - the amount of the voucher must be recorded as

other means of payment on the receipt issued for the sale.

When exchanging the voucher for cash, a cash flow certificate must be issued for currency exchange.

Compulsory exchange fee for non-reusable products

At the time of sale: if the beverage product is sold in non-reusable packaging (rolls) with a mandatory

redemption fee, then the packaging of the beverage product must be included as a separate item

with a redemption fee on the simplified invoice issued by the cash register or on the receipt, and this

item must be included in the sales tax belonging to the VAT collector marked "E" must be fixed in a

collector.

When redeeming:

Redemption by manual receipt:

if the non-reusable product subject to a mandatory redemption fee is redeemed at the same place

where the redemption fee is paid from the cash register's cash storage device, a roll ticket may be

issued, on which the redemption fee refunded after the returned roll must be deposited in the traffic

collector belonging to the VAT collector marked "E" record (as an item outside the scope of VAT),

if the non-reusable product with a mandatory redemption fee is not redeemed at the place where

the redemption fee is paid from the cash register's cash storage device, a cash receipt must be issued

for the payment of the redemption fee, indicating a different payment title.

redemption with an automatic redemption device: if the machine gives a multi-purpose voucher or a

voucher redeemable for cash when redeeming, then

when redeeming the multi-purpose voucher - that is, when accepting it as consideration or partial

consideration for the sale of products or services - the amount of the voucher must be recorded as

other means of payment on the receipt issued for the sale,

when exchanging the voucher for cash, a cash flow certificate must be issued for currency exchange.

450/2023 on the details of the regulation on the establishment and application of the redemption

fee and the detailed rules for the distribution of the product with a redemption fee. (X. 4.) from § 12

of the Government Decree, as well as CXXVII of 2007 on general sales tax. 24/A of § 259 of the Act

(VAT Act). we can find information from subsection c).

Source: Manager Practice