Defective products are items that exhibit imperfections in manufacturing or design, preventing them from functioning as intended or meeting established standards. Defects can range from minor issues affecting only the product’s appearance to major faults that compromise its functionality or safety.
There are several main types of product defects:
- Manufacturing defects: These occur when a product is not produced according to specifications or standards. Examples include missing components, incorrect assembly, or the use of substandard materials in production.
- Design defects: These involve flaws in the product’s design, which can lead to malfunctions or pose risks to users.
- Material defects: These arise when the materials used are inadequate or not of sufficient quality to withstand normal use conditions or fulfill the product’s intended function.
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.