It seems that it is correct to include the price of goods with a fee for plastic with a unified VAT rate in one item on receipts, as well as to separate two items – the price of goods and an additional fee with the corresponding VAT rate. The Ministry of Finance should take a position on this matter – write Dr. Jacek Matarewicz and Dominika Kasińska from the Tomczykowski Tomczykowska Law Firm.
Source Prawo.pl