EANCOM Invoice Message for Deposit Return Scheme

INVOIC for Deposit Return Scheme

EANCOM INVOICE for Deposit Return Scheme in the Republic of Ireland

This guidance applied to D.96A and all subsequent versions (including D.01B) of the EANCOM INVOIC message. It applies to trade invoices for products moving through the supply chain. It does not cover invoicing for Re-turn fees, charges, or redemptions. It refers only to those parts of the message which deal with DRS specifically.

Changes for DRS

For the Deposit Return Scheme (DRS) it is necessary to add additional information to quantify the amount of the Deposit for the line items to which it applies. The invoice summary also needs to include this additional information.

Line Item Level

An additional monetary amount (MOA) segment shall be added with the monetary amount type code qualifier 496 to signify the “Total returnable packages deposit amount”.

An additional PRI price segment should be added with the price code qualifier AAF to give the deposit amount per consumer unit.

MOA+496:4.5’    * Total deposit amount = €4.50

PRI+AAF:0.25'   * Deposit is €0.25 per Consumer Unit

Summary Section

The total amount of the deposit for this invoice needs to be included. Add an additional MOA segment with the same code as above (496) together with the total amount of the deposits under the applicable tax code. As of October 2023, we understand this to be 0%.

TAX+7+VAT++++Z'  * Tax at 0%

MOA+496:8.10'    * Total DRS amount @0% tax = €8.10

Notes

The code value 496 in the Composite Data Element C516 (MOA), Code List 5025, was approved for use in D.01B and subsequent versions of EANCOM. Its use is allowed in version D.96A but, since older versions of the standard are not maintained, it may cause some EDI verification programs to generate error or warning messages.

GS1 do not provide guidance on handling of tax. You should consult Re-turn, the Revenue Commissioners or you financial advisers to clarify tax implications.