# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 92

Extent: E+W+S+N.I.

As regards the costs of returnable packing material, Member States may take one of the following measures:
(a) exclude them from the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is not returned;
(b) include them in the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is in fact returned.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/92 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.