The value of returnable packaging is not included in the tax base if a deposit has been collected for it.
The parliamentary work on the new deposit-refund system may lead to reflection on how the returnable packaging system works today, also in terms of their taxation. This issue still raises questions from taxpayers, and the National Tax Information provides explanations.
The individual interpretation issued in this case on July 12 concerned a special type of returnable packaging, i.e. reusable cylinders intended for storing carbon dioxide…
Source Archiwum (Paid access)
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