Poland’s New Beverage Packaging Deposit System: Key VAT Rules and Obligations Explained

• Poland is implementing a nationwide deposit return system for beverage packaging starting no earlier than 1 October 2025.
• The system applies to PET bottles up to 3 litres, metal cans up to 1 litre, and reusable glass bottles up to 1.5 litres.
• Deposits are added to drink prices and refunded when packaging is returned, with no receipt required.
• Deposits are not taxed during sales; VAT applies only if packaging is not returned.
• The introducer of beverages increases the VAT base by the value of unreturned deposits.
• The taxpayer is the entity placing beverages in DRS packaging on the market.
• The remitter is the DRS representative entity responsible for calculating and paying VAT on unreturned deposits.
• Taxpayers must keep electronic records of packaging introduced and returned and adjust VAT annually.
• Remitters manage deposits and pay VAT on unreturned deposits by the end of January each year.
• Cooperation between taxpayers and remitters is necessary for accurate VAT reporting.

Source: dudkowiak.com

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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