BCRS Tax Guidelines issued by the Commissioner for Revenue

The Inland Revenue Department have recently issued guidelines to operators for fiscal receipts and tax invoices connected with the Beverage Container Refund Scheme (‘BCRS’), which comes into effect on the 14^th November 2022. A summary of the guidelines is as follows:

• All invoices and fiscal receipts need to have the BCRS Registration Number clearly visible at every stage of the supply chain.
• In line with Regulation 1 of S.L. 549.134, every single container shall be subject to a €0.10 deposit.
• This deposit is not subject to VAT and needs to be indicated separately from the price on all receipts and invoices.
• It is suggested that a separate line item is shown under each beverage (whether single unit or multipack) clearly labelled as ECRS Refundable Deposit for POS systems and Cash Invoices, or BCRS Ref. Deposit for Cash registers. In either case, the line item may be governed by the letter M.
• At the very least, the receipt or invoice needs to show a summary of the total refundable deposit value within such purchase at the end of the receipt or invoice, also labelled as 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, businesses are being asked to contact BCRS on +356 9909 9955 to receive guidance

Full guidelines can be found at https://cfr.gov.mt/en/News/Documents/Receipt%20Guidelines%20for%20BCRS%20Deposit.pdf