- New obligations regarding the collection of fees for single-use plastic packaging were introduced at the beginning of 2023/2024
- Taxpayers selling ready-to-eat meals and drinks for takeout are required to collect fees from customers
- The fee is due when the food/drink is intended for immediate consumption, typically consumed directly from the packaging, and ready to eat without further processing
- There are uncertainties among taxpayers about how to properly record the fee on receipts/invoices
- The fee should be included in the price of the product and the VAT rate should correspond to the product’s rate
- The Ministry of Finance has not provided clear guidelines on this issue yet
- Many receipts for takeout food and drinks include a separate line for the packaging fee
- Some businesses may include the fee in the price of the food/drink due to software limitations
- It is important for taxpayers to ensure compliance with the new regulations and properly account for the packaging fee in their systems.
Source: crido.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.
