- Poland implemented a beverage packaging deposit system on 1 October 2025 to promote recycling.
- Deposits are charged on certain beverage packaging and refunded upon return.
- The deposit is excluded from the VAT base unless the packaging is not returned.
- VAT is charged on unreturned deposits, settled annually by the deposit system operator.
- There is a separation of VAT roles between taxpayers and the deposit system operator.
Source: bdo.global
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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