- Starting from January 1, 2025, Poland will implement a deposit system for packaging to reduce the negative impact of plastic products on the environment and ensure selective collection of packaging.
- The new regulations not only focus on environmental protection but also have implications for VAT, requiring businesses to analyze the potential impact on their obligations and adjust to the new VAT rules.
- The Plastic Tax introduces new obligations and fees for single-use plastic products entering the market, in line with the EU directive on reducing the impact of plastic products on the environment.
- The deposit system will introduce regulations for reusable packaging, such as glass bottles up to 1.5 liters, which will not be included in the VAT taxable base when sold. Failure to return reusable packaging will increase the VAT taxable base for the seller.
- VAT reconciliation for unretrieved packaging should be done at the end of each calendar year in the deposit system.
Source: crido.pl
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.
