--- title: "Deposit and Return Scheme (DRS)" slug: "1773328664" tags: ["SDR"] updated: 2026-10-27T14:40:37Z published: 2026-10-27T14:40:37Z canonical: "help.ila.cegid.com/1773328664" --- > ## Documentation Index > Fetch the complete documentation index at: https://help.ila.cegid.com/llms.txt > Use this file to discover all available pages before exploring further. # Deposit and Return Scheme (DRS) - [x] PT - [ ] ES - [ ] AO - [ ] CV - [ ] MZ - [ ] ST - [ ] GW --- In Portugal, the **DRS - Deposit and Refund Scheme** is an environmental scheme designed to **encourage the collection and recycling of single-use beverage containers** (such as plastic bottles and metal cans), by **charging a deposit** at the time of purchase and providing the respective **refund** to the consumer when the packaging is returned to an authorised collection point. This system, managed by SDR Portugal, represents an important step towards achieving the objectives of the circular economy and national and European environmental targets. --- ## Deposit Item A deposit item is an item that **represents the deposit amount** to be included in the documents. This document has certain specific features that must be correctly applied and reported via SAF-T, such as: - It must be configured with an **exempt VAT rate** with reason **M99 – Not subject to tax or not taxed** defined; - Have a **item type** configured with SAF-T classification as **I - Taxes, duties and parafiscal charges;** - Cannot be used to move stock; - Cannot be subject to header discounts; - Must be **configured** as a **deposit item**; - It must have **direct and indirect unit conversion relationships** with the units of the items to which it will be linked. To create a deposit item, follow these steps: 1. Go to **Marketing & Sales | Inventory | Items**; 2. Create an item; 3. On the **General** tab, mark the item as a **Deposit Item**; 4. Ensure that the **Move Stock** option is **disabled**; 5. Enable the option**Not Subj. To Header Discount**; 6. Specify an **exempt VAT rate** configured with exemption reason **M99 - Not subject or not taxed**; 7. Specify an **Item Type** configured with SAF-T classification as **I - Taxes, duties and parafiscal charges**; 8. Enter the item price (warehouse value); 9. Make any additional settings (optional) 10. Click **Save**. Although the deposit item is not subject to header discounts, it is possible to specify **discounts at line level.** For example, you can apply a 100% discount and offer the deposit amount to the customer. --- ## Item under the SDR Items covered by the SDR must be correctly configured for this purpose, as they have a **distinct EAN** from the item used prior to the SDR. Therefore, **new articles** should be added to this scheme. The **coexistence of SDR and non-SDR items** is ensured in terms of stock management and related transactions. To create and configure an item subject to SDR, follow these steps: 1. Go to **Marketing & Sales | Inventory | Items**; 2. Create an item; 3. On the **Taxation tab,** specify the **Deposit Item** in the **Deposit and Refund System**section; 4. Configure the remaining item settings; 5. Click on **Save**. You must ensure that there are **direct and indirect unit conversion relationships**for the units of the related deposit item. --- ## Creating Sales Documents The creation of sales documents containing items subject to SDR involves a **distinct process** for **entering lines and quantities** to simplify the use of these items. When you insert a line in the editor of an article subject to SDR, a line **is automatically inserted with the repository article** associated with it. The conversion of the respective quantities between items is also **carried out automatically** . When you change the quantity or unit in the item subject to SDR, the quantity is automatically updated in the deposit item. If you add a **new line for another item subject to SDR**, configured with the **same deposit item**, the line for the deposit item **is updated** , with the corresponding impact on quantities. If a line **for an item subject to SDR** is entered, and **another deposit item is** configured, the **corresponding line**for the deposit item will be inserted. In other words, the line for the deposit item **is only posted if the item** does not exist in the document. In deposit item lines **the following changes are not permitted** to certain attributes, such as: - VAT rate - Quantity - Unit The deposit item **cannot be enteredon its own** in the sales editor. This behaviour also applies to the POS editor. **Sales to Entities Outside the National Tax Territory** When **items subject to SDR** are sold to **entities whose tax jurisdiction is not national**, the transaction is not subject to the rules of the **Deposit and Refund System (SDR)**. Therefore, when the entity associated with the sales document is configured with a **tax jurisdiction other than National**, the automatic mechanism for inserting the **deposit item** will not add any lines in the document editor. This behaviour ensures that: - sales to **entities outside national territory** are not unduly subject to the SDR; - **there is no need to manually intervene in the document lines** to remove deposit items from international transactions. In this way, the system ensures **compliance with SDR rules only for transactions carried out within the national tax jurisdiction**, whilst simplifying the sales registration process for foreign markets. --- ## Creation of Purchase Documents **There is no mechanism** within the scope of creating purchase documents; in other words, as the purchase document is created based on the **document issued by the supplier** , these rules do not apply. This ensures that the document is created in accordance with the supplier’s document, regardless of how it was created or structured. --- ## Settlement of Documents with Discount The document settlement process allows **deposit items to be excluded** from the discount calculation. To make sure the discount is not applied to deposit items, follow these steps: 1. Go to **Payables and Receivables | Operations**; 2. Identify the document(s) you want to settle; 3. Go to the **Discounts (%)** context menu; 4. Specify the discount to apply, and exclude SDR-type items from that discount. --- ## Transformation, Conversion, Line Copying and Reversal The processes of Transformation, Conversion, Line Copying and Document Reversal involving**lines of items subject to SDR and** deposit items **do not have any mechanism**. This allows documents to be created with a **different structure**, with no requirement to include the deposit slip. In this way, it is possible, for example, to create a credit note only for the line item(s) in the deposit item. --- ## Implementation Recommendation The requirements of the **SDR** (Deposit and Refund System) can be implemented in **various ways** within the ERP. However, Cegid recommends the following approach for the main operational processes: **production, sales, purchasing and deposit refunds**. This proposal aims to ensure **traceability, effective stock management and operational simplicity**. **Production** In the context of the production of items subject to the SDR, it isrecommended that **new specific items be created for packaging subject to a deposit**. For these items, you must define a unique **EAN**, which will be included on the bottle/packaging and subsequently **reported to the SDR**. This approach ensures: - The **unambiguous identification of items covered by the SDR;** - The **correct segregation of stock;** - The the coexistence of: - stock **covered** by the SDR - stock **not covered** by the SDR **Sale** In the salesprocess, it is necessary to ensure that whenever an **item subject to SDR** is sold, there is also a **line in the document corresponding to the deposit item** with the respective quantity. It should be noted that: - **it is not mandatory** to have a deposit item line for every item line subject to the SDR. - **it is not mandatory** to have a separate inventory item for each item subject to the SDR. Management can be carried out in various ways depending on the business’s needs: - Link **a specific deposit item to each item subject to SDR;** - Use **a common deposit item for several items subject to SDR;** - Define **different deposit items for different groups of items.** This flexibility allows each organisation to configure the system in line with its **operational model and control requirements**. Regardless of the approach taken, it is essential to ensure that **the quantities of the deposit item correspond correctly to the quantities of the items subject to the SDR**. **Purchase** In the **purchase**process, the document record must accurately reflect the information contained in the **supplier’s document**. The following must therefore be recorded: - the **lines for items subject to SDR;** - the **lines corresponding to the consignment items.** These must comply with the **quantities and values set out in the supplier’s document**. **Refund** The **refund of the deposit** is carried out by **issuance of a credit note against the original sales invoice**. In order for the refund to be processed, the customer must **present or provide details of the relevant sales invoice**. In this case: - the **credit note must apply only to the deposit item line;** - the amount to be credited must correspond to the **number of returned packages.** This ensures that the refund of the deposit is correctly **recorded in the accounts and operationally processed**.