- Poland will implement a VAT deposit system on 1 October 2025 for single-use beverage packaging.
- Refundable deposits will be required, with VAT applied only to unreturned deposits.
- The system aims to reduce waste and introduce new VAT compliance requirements.
- Draft tax guidelines were published on 3 July 2025 by the Ministry of Finance.
- Deposits will be included in the sale price and refunded upon packaging return.
- VAT liability is clarified: no VAT on returned packaging, VAT on unreturned deposits.
- Non-cash refunds like vouchers or loyalty points are compliant if packaging is returned.
- VAT rate on deposits matches the product’s VAT rate.
- Businesses must update invoicing, reporting, and refund systems.
- Non-compliance could lead to audit risks and financial penalties.
Source: fiscal-requirements.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.
