VAT Treatment of Plastic Single-Use Packaging Fees: How to Show on Invoices or Receipts?

• Plastic single-use packaging fee and VAT
• Lack of guidelines on how to show the fee on invoices or receipts
• The fee should be included in the price of the product and be subject to VAT
• The National Tax Information confirmed that the fee should be considered as part of the product price and subject to the corresponding VAT rate
• For product delivery in a container, the appropriate VAT rate for the sold item should be shown on the receipt or invoice
• For the delivery of an empty container, the fee should be shown as a separate item with the corresponding VAT rate
• The response from the National Tax Information is informative and indicates the likely direction of tax authorities
• It is uncertain if the Ministry of Finance will provide clear guidelines on this matter
• New obligations for businesses regarding plastic single-use packaging started in 2023
• The new regulations implement the EU SUP directive to reduce plastic single-use items in circulation
• Businesses have new obligations, including collecting fees for single-use packaging

Source: ksiegowosc.infor.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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