- The Poland Ministry of Finance clarified VAT rules for the beverage packaging deposit-refund system.
- In 2026, the VAT settlement on deposits for unreturned packaging will be postponed by one month for monthly taxpayers, with the first settlement for 2025 due by March 25, 2026.
- This postponement does not apply to quarterly taxpayers.
- If products in beverage packaging have different VAT rates, the tax base and VAT amount will be determined separately for each rate.
- Recordkeeping requirements and deduction rights are addressed.
- A Q&A section covers VAT treatment for payments to retailers and collection points for collecting empty packaging and waste.
Source: news.bloombergtax.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.
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