VAT on Sale of Single-Use Packaging: Taxation Issues and Guidelines for Businesses

• Businesses selling products in single-use plastic packaging are required to charge a fee from the end user purchasing the packaged food or drinks or the packaging itself
• The fee applies to products such as cups for drinks, food containers, and fast food containers
• The maximum fee for single-use plastic products listed in the law is 1 PLN per item
• The fee should be included in the VAT base for the sold goods and recorded in the cash register along with the price of the goods
• There are questions on how to account for VAT and income tax when selling single-use packaging to consumers

Source: pit.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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