- The plastic fee is directly related to the price of goods or services provided to the buyer, such as takeaway coffee.
- A business owner running a bakery and a food service selling takeaway coffee charges a plastic fee for single-use plastic cups.
- The total plastic fee collected for June 2025 was 500 PLN.
- The plastic fee is included in the taxable base for takeaway coffee, subject to a 23 percent VAT rate.
- Sales in June 2025 were documented only with fiscal receipts.
- The business owner settles VAT monthly and PIT using the linear tax method, maintaining a cash-based income and expense ledger.
- The plastic fee is part of obligations under the EU directive to reduce the impact of certain plastic products on the environment.
- Businesses must charge a fee for single-use packaging for food and drinks sold for takeaway, as per the law on business obligations regarding waste management.
Source: podatki.gazetaprawna.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.
