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Understanding VAT Implications: Non-Taxable and Taxable Deposits Under 2025 Deposit Refund System

  • New deposit return systems for beverage containers start in October 2025
  • Containers marked with “DEPOSIT” will be part of the new system
  • Containers not marked will not be subject to new rules
  • VAT will not apply to deposits collected or refunded under the new system
  • Stores transfer collected deposits to the system operator and receive funds for refunds
  • No VAT invoices are issued for deposit settlements
  • Current VAT rules apply to deposits outside the new system, such as reusable glass bottles and transport packaging
  • Businesses need to adapt to new labelling and deposit procedures
  • The coexistence of old and new systems may cause initial confusion

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.

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