Ministry of Finance Explains VAT Settlement Rules for New Deposit System on Packaging

• The Ministry of Finance provides guidelines on applying VAT regulations for participants in the deposit system.
• New legal rules require deposits on certain single-use and reusable packaging.
• Consumers can return packaging at any collection point without proof of purchase.
• Guidelines issued on August 29, 2025, explain VAT settlement rules for transactions in the deposit system.
• The aim is to ensure uniform application of tax laws by tax authorities.
• Changes in VAT relate to the introduction of a deposit system for specific packaging types.
• The system removes VAT obligations from taxpayers not introducing packaged products or acting as representatives.

Source: ksiegowosc.infor.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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