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Legislative Changes to VAT and Other Acts: Updates on JPK_V7 Reporting, Cash Register Exemptions, and Beverage Packaging Deposit Scheme

  • Several bills amending the Polish VAT act and related legislation were published in October 2023
  • Changes to the JPK_V7 reporting system are expected to come into effect on 1 July 2024
  • Cash register exemptions have been extended through 31 December 2024
  • A new beverage packaging deposit scheme will be implemented from 1 January 2025
  • The deposit system will require entities to collect empty packaging and packaging waste from consumers and refund the deposit charged
  • VAT provisions for returnable, reusable packaging for beverages will no longer apply, as they will be covered by the deposit system
  • New definitions for reusable packaging, entities introducing packaged beverage products, and packaging waste will be added to the VAT act


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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