VAT Settlement Assistance in Deposit System

• A new version of the amendment to the deposit system regulations was introduced at the end of July, including tax issues
• One of the most common demands was to include deposits at all stages of beverage circulation, which has been implemented
• Packaging under the deposit system will not be subject to VAT
• Non-returnable packaging will still be taxed if not returned within the agreed time frame
• Yearly reconciliation of packaging introduced and returned will still be required
• A new tax on unrecovered packaging has been introduced, affecting all types of packaging in the deposit system
• Operators will have a specific role as intermediaries in the tax reconciliation process

Source: mddp.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.

---

---