- Implementation of Deposit Refund System: Starting October 1, 2025, Poland will introduce a mandatory deposit refund system for beverage containers marked with “DEPOSIT,” exempting associated deposits from VAT during both sale and refund processes.
- VAT Treatment for Covered and Uncovered Deposits: Deposits on containers within the system are not subject to VAT, while deposits for items outside the system, such as reusable glass bottles and transport packaging, will continue to follow existing VAT rules, requiring VAT if not returned within the specified timeframe.
- Compliance and Preparation for Businesses: Companies must adapt their labeling, invoicing, and accounting procedures to align with the new regulations, ensuring proper contracts with system operators and training for staff to navigate the dual regime effectively.
Source
Click on the logo to visit the website
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.
