- The draft act amending the act on the management of packaging and packaging waste and certain other acts (UC98) proposes changes to several existing acts, including the Act on the management of packaging and packaging waste and the Act on tax on goods and services, in order to partially transpose Directive (EU) 2019/904 on reducing the impact of plastic products on the environment.
- The proposed changes include adjustments to VAT rules related to non-returned packaging in connection with new solutions for the deposit-refund system for beverage packaging.
- The current VAT Act includes packaging costs in the tax base for goods sold, but excludes the value of returnable packaging if a deposit is collected and returned within specified dates.
- The VAT Directive allows Member States to exclude or include returnable packaging costs in the tax base and determine necessary measures for adjusting the base in case of non-return or return of packaging.
- Member States have flexibility to create a solution that considers the specific nature and economic realities of returnable packaging.
Source Deloitte
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