Value added tax trap

The main reason to increase your rate of empty returns is the so-called VAT trap. Deposits are also liable for VAT. However the retailer, and not the customer, pays this alone. It is paid in advance, and is only refunded once the empty container has passed through clearing. If the container is not returned, then the retailer makes a loss of 0.0475 euros per bottle. It’s essentially a small amount, however over a year this can mount up to 5,000 euros. Reversed, it brings an increased return of deposit refunds and follow-on business too.