Batteries are invoiced in tax as goods sales, and the VAT rate is 13%. Batteries belong to department stores and are indispensable commodities for ordinary people's lives. Batteries are sold in many stores, and you can buy them in supermarkets, self-employed department stores and convenience stores. After the battery is used and scrapped, it should not be thrown casually. It is a polluted item, so it must be put into a polluted trash can.