- The deposit system for beverage containers will start on October 1, 2025, covering plastic bottles up to 3 liters, metal cans up to 1 liter, and glass bottles up to 1.5 liters
- The VAT settlement system has been complicated by separating taxpayers responsible for VAT settlement from VAT payers responsible for collection and payment, with payments due by January 31 of the following year
- The Ministry of Finance issued explanations clarifying that VAT cannot be deducted from deposit amounts when containers are not returned, and that the default VAT rate for collection services is 23 percent
- Experts believe significant uncertainties remain regarding VAT settlement for free beverages and compensation paid to stores for collecting empty containers
- The explanations do not address income tax settlement issues at all, leaving another area of uncertainty for businesses implementing the deposit system
Source: prawo.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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