You should always mention the environmental contributions on your sales invoices to professional customers.
This is a legal obligation and allows the regional authorities as well as your customers to verify whether you are a participant in Bebat and pass on the environmental contribution. In principle, it is not permitted to state on invoices that the Bebat contribution is included, without further specifications. The amount of the contributions must be a separate item/line on the invoice.
The calculation on the invoice with 3 decimal places is compulsory, the calculated amount can be rounded off to 2 decimal places.
E.g. the total environmental contribution of 3 batteries in a product 3x 0,057 EUR= 0,171 EUR => rounded off 0,17 EUR.
On invoices to end-users (private consumers) it is not allowed to mention the environmental contribution separately for portable batteries. However, the environmental contribution for industrial batteries may be shown separately on invoices to end-users, although this is not compulsory.
There are no specific obligations to indicate administrative contributions.
Please find here a fictitious specimen invoice.