VAT on the fee for plastic packaging. Guidelines needed.

• There is uncertainty about whether the fee for plastic packaging for food and drinks, which must be collected from customers from January 1, 2024, is subject to VAT.
• It is also unclear whether it should be listed on the receipt together with the meal or drink, or separately.
• The lack of clear regulations on this matter is important for restaurants, cafes, and catering companies.
• From January 1, 2024, they must collect 20 gr for a cup and 25 gr for other types of packaging from customers buying take-away meals or drinks.
• Tax advisors argue that guidelines from the Ministry of Finance are necessary regarding VAT on the new fee.

Source: podatki.gazetaprawna.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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