
Expenses related to the removal of degraded goods from accounting records are tax-deductible when calculating corporate income tax, as stipulated by Article 25, paragraph (4), letter c), point 3 of Law No. 227/2015 – the Fiscal Code. This applies if product inventories, obsolete goods, or merchandise that expire, degrade in quality, are perishable, and are destroyed (for various reasons) before being sold. These goods must be handed over for destruction or disposal to an authorized company that provides the sender with proof of destruction, such as internal reception records, photographs, destruction reports, and waste traceability documentation generated from the destruction processes.
Removal of non-salable inventory from accounting records
Expenses incurred for removing degraded goods from accounting records are tax-deductible when calculating corporate income tax.
VAT adjustment for non-salable inventory
According to current legislation, services paid to a recycling company for the destruction of goods are fiscally deductible.
Integrated waste management
We offer comprehensive and specialized solutions for the collection, disposal, and destruction of expired, damaged, counterfeit, confiscated, non-compliant, or specially regulated products.
Collection of electrical and electronic equipment
We provide integrated solutions for the efficient management of household and electronic waste, ensuring specific treatment for each category.