NAV has spoken out regarding the revenue from bottle returns

According to official information from NAV, although technically the amount received from the returned beverage packaging is considered income, it is treated as tax-exempt income. This means that those who return bottles are not subject to any tax obligations.

Tax-exempt in all forms

NAV clarified that tax exemption applies in all cases, regardless of whether the customer receives the amount in cash during the return, is transferred to a bank account, or requests a voucher that can be redeemed. In addition, tax exemption also applies if someone donates the amount from the return to a charitable cause.

Payers and the Handling of the Redemption Fee

It is important to know that the tax exemption also applies if the product with the mandatory redemption fee is purchased by an individual as a payer, and the payer reimburses the full price of the product to the individual. This is also true if the payer does not reimburse the redemption fee to the individual, i.e. passes the redemption fee on to them.