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Plastic packaging fee increases VAT taxation base for meals or drinks

  • From January 1, 2024, a fee for plastic packaging will be included in the VAT base for meals or drinks.
  • Restaurants, cafes, and catering companies will have to charge customers 20 gr for a cup and 25 gr for other types of packaging.
  • The Ministry of Finance clarified that the fee for packaging should be included in the price of the product and the VAT rate should correspond to the rate for that product.

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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