- Changes announced for the deposit system in Poland
- New rules to come into force in 2025
- New VAT regulations related to the system in effect from October 13, 2023
- Proposed regulations will introduce changes in VAT settlements for reusable packaging
- Value of packaging will not be included in VAT tax base if goods are delivered in reusable packaging
- Deposit will be charged for packaging when selling goods to consumers
- Taxpayers obliged to keep records of reusable packaging
- Entity placing reusable packaging on the market must settle VAT on unreturned packaging once a year
- Legislative work ongoing, final rules and provisions yet to be determined
- Comments, questions, and concerns from businesses with new obligations still being addressed
Source: fiscal-requirements.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.