S.L. 549.134 ст. 21Deposit for refillable containers.

(1) Every refillable container made available on the market shall be subject to the payment of a 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.

(2) Producers who place refillable containers on the market shall charge the deposit value on the onward sale of the beverage from their successors in the supply chain.

(3) The provisions of sub-regulations (5), (6), (7) and (8) of regulation 15 shall apply to refillable containers. mutatis mutandis

(4) Consumers shall be entitled to reclaim the value of the deposit paid on the purchase of the beverage in a refillable container upon collection of the refillable container by the producer who placed the refillable container on the market as the said producer may direct.

(5) Producers of refillable containers shall reclaim ownership of the refillable container upon collection of the refillable container.

(6) Producers who place refillable containers on the market shall maintain and operate a separate deposit refund account recording all financial movements of receipts and payments of the said deposits. The provisions of sub-regulation (2) of regulation 10 shall apply to the producers who place refillable containers on mutatis mutandis the market.

(7) Producers who place refillable containers on the market shall take all measures that are necessary to achieve the collection targets set out in the Fifth Schedule.

(8) Any producer placing refillable containers on the market who fails to comply with any provisions of this regulation shall be guilty of an offence against these regulations.