VAT compliance requirements in relation to the new Beverages Container Refund Scheme

Deloitte Malta Tax Alert

22 November 2022

The Beverages Container Refund Scheme (BCRS) was launched on 14 November 2022 to collect plastic, metal and glass beverage containers for recycling, with a view to protecting the environment.

In this regard, the Malta tax authorities have published guidelines which set out the requirements for fiscal receipts and tax invoices issued by sellers of single use containers.

In terms of the above-mentioned guidelines and the related Beverage Containers Recycling Regulations (subsidiary legislation 549.134 of the laws of Malta):

  • All tax invoices and fiscal receipts issued at every stage of the supply chain shall contain the BCRS registration number;
  • Every single use container made available on the market shall be subject to the payment of deposit amounting to ten cents (€0.10c);
  • The said deposit shall not be subject to VAT and is to be indicated separately from the price of each beverage on all fiscal receipts and tax invoices;
  • It is recommended that a separate line item is to be shown underneath each beverage (whether a single unit or multipack) and clearly marked as ‘BCRS Refundable Deposit’  for point of sale systems and tax invoices, or ‘BCRS Ref. Deposit’  for cash registers. Furthermore, this line item may be designated by the letter M;
  • As a minimum requirement, the fiscal receipt or tax invoice shall include a summary of the total refundable deposit value within the relative purchase at the end of the fiscal receipt or tax invoice, to be clearly labelled as indicated above;
  • Redemption of BCRS deposit vouchers may also be catered for on a separate line item clearly marked as ‘BCRS Deposit Refund’;
  • For cash registers with a different set-up, further guidance is to be sought from the competent authorities.


The full guidelines can be accessed here.

Should you have any questions regarding how the BCRS refundable deposit scheme may impact your business from a VAT perspective, or require any advice or assistance with ensuring compliance with your VAT obligations (including VAT invoicing and fiscal receipting), please do not hesitate to contact us.

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