The Polish VAT settlement rules for packaging will change. Under the new ‘deposit-refund system’, sellers charge a deposit on disposable or reusable beverage packaging, which will be returned upon return of the this packaging or packaging waste.
The value of packaging or collected deposit will not be included in the VAT tax base if goods are delivered in reusable packaging, but the entity placing products in packaging on the market will be responsible for VAT settlement for non-returned packaging. Settlement will be made on the basis of electronic records, with keeping records obligatory.
The regulations aim to implement EU principles and reduce the impact of plastic products on the environment. The regulations will take effect from 2025, but preparation time is needed for entrepreneurs to adapt to the new system. Entities selling beverages in packaging should verify how the project may affect their business, including the VAT settlement mechanism.
Source Crido.pl
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