- The Ministry of Finance published a draft of tax explanations regarding VAT in the deposit system on July 3, 2025.
- The document confirms much of what was already known from the law but clarifies some previously uncertain issues.
- The deposit system will change rules for the beverage and trade industry starting October 1, 2025.
- Main tax obligations will fall on those introducing products in packaging and representing entities, while others in the supply chain will be less burdened.
- VAT will arise only if packaging is not returned within the deposit system.
- If a user receives a document instead of cash for returning packaging, it will still count as a return for the deposit regime.
- VAT rates in the deposit system will follow the product’s VAT rate.
- If identification of packaging is not possible, a proportional VAT calculation based on sales structure is required.
Source: crido.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.
