- New VAT rules in 2025 will apply to unreturned beverage packaging within the deposit system
- The deposit system for beverage packaging will start on October 1, 2025
- Legislative work on implementing the deposit system has been completed with the amendment of the law on November 21, 2024
- The amendment aims to improve waste packaging management and increase recycling levels as part of broader environmental protection efforts
- VAT will not be charged at the distribution stages and will not burden end customers or retail points
- VAT for unreturned packaging under the deposit system will be handled uniformly for both single-use and reusable packaging
- Businesses will only need to pay VAT on deposits for packaging not returned in the system
- If beverage packaging is not returned, the taxable base will be increased on the last day of the year by the business introducing the products
- The tax for unreturned packaging will be declared at the end of the year and paid to the tax office by the producer or distributor introducing the beverages to the market
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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