Many different packagings

If both the examples described above do not apply to (the remainder of) your articles then you can make an estimate as described in the tax authority document. The second option is to use the purchasing data:

• what have I purchased for packaging
• what do I have to correct at the end of the year (stocktaking)
• what business have I done with Dutch customers qua sales/turnover.

  Example:Factor for packaging article

  Total packaging purchased: 120,000 kilos of paper/cardboard, 30,000 kilos of plastics and 300 kilos of metal. At the start of the year there was 30,000 kilos of paper/cardboard in stock, after stocktaking at the end of the year, there was still 15,000 kilos.

  This means that this year you used 15,000 + 120,000 – 30,000 = 105,000 kilos of paper/cardboard. Usage is determined per packaging.

  Next you have to determine the percentage of the articles that were shipped abroad. If the variety of articles exported is similar to that for the Netherlands then you can also apply this percentages to the packagings.

Profit configuration:

• Keep track of the packaging stock.
• Make an analysis of the sales per country (invoice lines).