What about VAT and deposit?

In the store, the deposit has the same VAT rate is dependent on the type of beverage, that is, grocerys like soft drinks and water have 12% in VAT and then the deposit also has 12% VAT (net deposit 0,89 SEK + 12% VAT = 1 SEK) Strong beer has 25% in VAT and the deposit also has 25% (net deposit 0,80 SEK + 25% VAT = 1 SEK).

When Returpack, as responsible for the deposit system, invoices or pays out the deposit money to the trade, the deposit is handled separately from the product and then the deposit is instead seen as a service. Services in Sweden has a VAT at 25%.  So, when Returpack invoices the producers and importers for a deposit, or pays it to the stores, the deposit is subject to VAT at 25%.

Companies neither win nor lose on different VAT rates. It is not the percentage that is important but the relationship between how much you get in VAT when you invoice and how much you pay in VAT to your suppliers. When you invoice VAT, a debt arises to the state and when you pay an invoice, a claim arises on the state. These records will replace each other. If you have paid more net in VAT, you get the surplus back and if you have received more VAT than you paid, you have to pay the difference afterwards. VAT thus has no direct effect on a company's earnings.