Although the rules regarding the deposit system for reusable packaging will generally come into force from 2025, new VAT regulations related to this system have entered into force on October 13, 2023. The VAT Act has been supplemented with new definitions relating to packaging and provisions specifying methods of settling the tax when the packaging is not returned by the consumer. Additionally, the legislator obliged taxpayers to keep records of reusable packaging, containing detailed data necessary to determine the tax base.
Source Deloitte
