- Poland’s Ministry of Finance released VAT guidelines for a new deposit system starting 1 October 2025.
- The deposit system adds a deposit to the price of products in single-use packaging, refunded upon return.
- VAT liability primarily falls on entities introducing packaged products to the market and representing entities.
- Distributors and retailers have less direct VAT responsibility but must handle deposit returns and documentation.
- VAT applies only if packaging is not returned; if returned, no VAT is due.
- Non-cash returns like vouchers or credit notes are valid for VAT purposes.
Source: vatit.com
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.
Latest Posts in "Poland"
- Did the NSA Grant VAT Exemption for Erotic Shows? Court Ruling on VAT Exemptions Explained
- Poland Narrows KSeF E-Invoicing Scope: Key Exemptions and Voluntary Options for 2026
- Pro Forma Invoices After 2026: Excluded from KSeF, Still Allowed for Business Use in Poland
- New Way to Check VAT Taxpayer Status Now Available on biznes.gov.pl Portal
- EU Countries Delay Mandatory E-Invoicing, While Poland Sticks to Original KSeF Timeline
