Deposit system: what is not returned, is taxed

• A new deposit-refund system is set to be introduced under the Act on the management of packaging and packaging waste.
• This system will primarily apply to plastic packaging, but some rules for trading in glass bottles will also change.
• The new system will simplify the recovery of the deposit by the final consumer, as they will be the only ones required to pay the deposit.
• However, producers of beverages in glass packaging will be obligated to charge VAT at the end of the calendar year on packaging of this type issued to buyers but not returned.
• This tax will be different from ordinary VAT and may affect the prices of their products.
• The new system is expected to come into force at the beginning of 2025.
• Returnable packaging, such as wooden pallets and beer kegs, will not be covered by the new deposit-refund system.

Source rp.pl

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