The Complications of Charging VAT on the SUP Fee for Single-Use Packaging

• SUP fee of PLN 0.20 or 0.25 must be charged when selling food or beverages in single-use packaging to consumers
• No guidance from the Ministry of Climate or the Ministry of Finance on whether VAT should be added to the fee
• Questions raised by businesses regarding the SUP fee include which types of disposable cups and packaging should be charged, whether VAT should be added, what VAT rate should be applied, how the fee should be indicated on receipts or invoices, and how consumers should be informed about the fee
• Lack of guidelines has resulted in businesses adopting different approaches to the new regulations
• Many businesses have added 23% VAT to the fee and shown it as the sale of packaging on receipts to comply with the VAT Act
• There are arguments that the fee should be levied on the sale of the drink or food, not the packaging
• Ministry of Finance needs to provide clear guidelines on the SUP fee, including whether VAT should be taken into account
• Guidelines should have a proper legal form instead of just being a message on the Ministry of Finance website

Source: mddp.pl

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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