Ruling: Settlement of VAT in connection with returnable packaging

The direct recipients (purchasers) of (…), CO 2 gas and (…) sold by the Company are distributors/trade chains – i.e. entities conducting business activity, being VAT payers – who then resell these goods mainly to natural persons who do not economic activity, acting as consumers, who are final purchasers of (…), CO 2 gas and (…).(…) are replaceable consumables, as well as packaging for CO 2 gas , which is used / gradually depleted with each use (…) for which it is used.At the same time, they are generally (…) returned or exchanged after they have been used up (i.e. CO 2 gas is exhausted) for (…) filled with CO 2 gas by their end buyers at the place of purchase from distributors/commercial chains, for an appropriate payment .Used (…) are collected by distributors/trade chains and sent to the Company to undergo a process during which they are checked, sterilized and refilled with CO 2 gas for further use in the market.

Source: sip.lex.pl

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