Depreciation and destruction of goods

The depreciation of goods for destruction/disposal is a tax-deductible expense (in the sense of profit tax), during which no value added tax obligation arises.

Are you writing off goods that have expired, are no longer in the sales range or did not meet the import requirements ? Goods that are destroyed are properly and ecologically disposed of or recycled, which eliminates the possibility of their return to the market.

From a financial point of view, the write-off of goods for destruction/disposal is a tax-deductible expense (in the sense of profit tax), during which no value-added tax liability arises.

Interzero can help you write off/destroy the following segments of goods:

  • Detergents, chemicals
  • Adhesives, silicones, paints, varnishes
  • Medicines, drug store
  • Clothes, shoes
  • Food, drink
  • Toys
  • Consumer goods
  • Goods that did not meet the conditions of import
Disposal of expired goods depends on a variety of factors, including the type of product, local regulations and the policy of the organization or individual responsible for the goods.


Here are some common methods for destroying such goods:


Incineration involves burning expired goods at high temperatures. This method is often used for perishable items, drugs and hazardous materials. However, it may not be environmentally friendly and could release pollutants into the atmosphere if not properly controlled.


Some expired goods can be landfilled, especially if they are not hazardous and do not pose a significant risk to the environment. However, this method is not always sustainable and can contribute to pollution and resource depletion.


In some cases, expired goods can be recycled or repurposed. This is a more sustainable approach that helps reduce waste. For example, expired food products can sometimes be used for composting or turned into animal feed.

Chemical treatment

Certain expired goods, especially hazardous materials, may undergo chemical treatment to neutralize their harmful components. This can make them safe for disposal or recycling.


Non-perishable goods that have expired and are still safe to eat or use can be donated to charities or food banks. Some organizations accept expired goods and distribute them to those in need, as long as the goods are still within the safe period for consumption.

Return to manufacturer

Some manufacturers or suppliers may have return policies for expired goods. They may offer refunds or replacements for products that have expired or have quality issues.

Controlled decomposition

For organic materials such as food waste, controlled breakdown through composting can be an environmentally friendly way of disposing of expired goods.

Secure destruction services

Secure destruction services are available for goods that have expired and contain sensitive or confidential information, such as documents, electronics or medicines. These services ensure safe and complete destruction of items to protect sensitive data.

Regulatory Compliance: Companies and organizations must comply with local, state, and federal regulations regarding the disposal of expired goods, especially hazardous or controlled substances. Compliance with these regulations is essential to avoid legal consequences and environmental damage. It is important to note that the method chosen to dispose of expired goods should prioritize safety, environmental impact and compliance with relevant laws and regulations. In addition, some expired goods, such as certain medicines, may have specific disposal guidelines from regulatory authorities to ensure that they do not harm people or the environment.

Broken, damaged and non-current trade goods

lom, kalo i nekonkurentna trgovačka roba

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