Pallet deposits: how to track returnable pallets and get the credit back

Suppliers of palletised materials commonly charge the pallet (sometimes called a pallet charge or deposit) on the invoice and credit it when the empty pallet is returned. Terms vary by supplier: the credit may be full or partial, returns may need to be arranged with the supplier or handed to the next delivery, and some merchants set a time limit for returns. Read the terms in your supply agreement — they are commercial, not a statutory rule.

For example (illustrative): a supplier charges €12.00 per pallet; one site receives 180 pallets over a project. That is €2,160.00 of deposits that should come back as credits — if the returns are counted.

• Pallets arrive on the delivery note but nobody records them as a separate count.
• Empty pallets leave the site on a supplier truck without any document the office sees.
• The supplier receives the pallets but never issues the credit note — and nobody chases it.
• Pallets from different suppliers get mixed up on site.
• Returns happen after the return window the supplier allows.

1. 01From each delivery note, record pallets received per supplier and site.
2. 02On the invoice, check that the pallet charge matches the pallets delivered, at the agreed price.
3. 03When pallets go back, get a signed record of the return (count, date, supplier, site) — a photo of a signed slip is enough for your records.
4. 04Each month, compare pallets returned with credit notes received for that supplier.
5. 05Chase every return that has no credit, quoting the return record and the original invoices.
6. 06At the end of the project, reconcile the balance: pallets charged − pallets credited − pallets still on site.

Two rules are relevant. First, returnable containers and packaging (taras e embalagens retornáveis) are excluded from the goods-in-circulation regime (Decreto-Lei 147/2003, art. 3(1)(h)), so returnable pallets do not need their own transport document. A practical consequence is that empty pallets may leave your site without any guia at all — so your own return record is often the only evidence.

Second, under article 36(5)(b) of the Portuguese VAT Code, packaging that is not actually transacted must be indicated separately on the invoice, with a mention that its return was agreed. So on a Portuguese invoice, look for a separate pallet line rather than a charge folded into the price of the materials. This page does not cover the VAT treatment of deposits and credits; confirm it with your accountant (contabilista certificado). For the transport document itself, see guia de remessa explained.

When the site photographs a delivery note, Audiree’s AI reads every line, including pallet lines, and the per-project dashboard includes returnable pallets tracking alongside contracted and invoiced amounts. Pallet charges on the invoice go through the same checks as any other line — price against the contract, quantity against what was delivered — and differences go to the review queue with the exact amount. The register above stops being a spreadsheet someone has to remember to update.

Audiree is built in Portugal and works today with Portuguese construction companies. Reading is layout-agnostic, so documents from any supplier can be processed; if you work in another market, a demo with your own documents is the honest way to check the fit.