Poland’s New Deposit Refund Scheme: Key VAT Implications and Compliance Steps for Businesses

• Poland’s new Deposit Refund Scheme (DRS) applies to certain beverage containers, requiring consumers to pay a refundable deposit.
• Deposits are VAT-exempt when charged, but if containers are not returned, the deposit becomes taxable at the beverage’s VAT rate.
• Businesses must reconcile deposits annually and report/pay VAT on unreturned deposits in the following year.
• A System Operator must be appointed to handle VAT calculations and payments, and businesses must maintain detailed electronic records integrated with Poland’s reporting system.
• Companies must manage a dual VAT regime for DRS and non-DRS packaging, update invoicing, and train staff to ensure compliance.

Source: meridianglobalservices.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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