This chapter expands on the definitions of Receipt Cases covered in Chapter "Receipt Case Definitions" of the General Part, with country specific information applicable to the German market.
Income from returnables (DE:Pfand) and their return with settlement of the pledged amount (DE: Pfandrückzahlung) are processes with DSFinV-K requirements.
From a VAT point of view refering to the income from returnables (DE: Pfand), a distinction must be made here as to whether a transport container provided against a separately agreed deposit is a (self-contained) transport aid or merely a so-called goods container. Whereas transport aids basically serve to simplify the transport and storage of goods (e.g. pallets, boxes), goods are enclosed in inner/outer containers which are necessary for the delivery of the goods to the end consumer (e.g. bottles).
From the point of view of turnover tax, the provision of transport aids against a deposit represents an independent delivery which is subject to the general tax rate according to § 12 Abs. 1 UStG (currently 7%).
In contrast, the encirclement of goods, as a so-called dependent secondary service, shares the fate of the actual main service/product. (e.g. delivery of milk 7% VAT - deposit on milk bottle also 7% VAT).
For transport aids please use the charge item case (ftChargeItemCase): 0x4445000000000022.
For goods containers please use one of the following charge item cases depending on the VAT rate of the actual main service/product: 0x4445000000000021, 0x4445000000000022, 0x4445000000000023, 0x4445000000000024, 0x4445000000000025, 0x4445000000000026 or 0x4445000000000027.
Analogue to the income from returnables.
For transport aids please use the charge item case (ftChargeItemCase): 0x444500000000002A with negative amount.
For goods containers please use one of the following charge item cases with negative amount depending on the VAT rate of the actual main service/product the covered: 0x4445000000000029, 0x444500000000002A, 0x444500000000002B, 0x444500000000002C, 0x444500000000002D, 0x444500000000002E or 0x444500000000002F.