- 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.
Latest Posts in "Poland"
- How to Get a VAT Refund in Poland: Eligibility, Procedures, and Fast-Track Options
- Transfer of Goods Between Spouses With Separate Businesses: When Is VAT Due?
- KSeF 2.0 Testing Begins: Early System Failures and Authentication Issues Reported
- Supplementary Land Use Does Not Affect VAT Exemption for Unbuilt Recreational and Park Areas
- How Should Entrepreneurs Settle VAT and PIT for Programming Course Fees?














