Changes in VAT on deposits. Improvement seen, but doubts remain about proposed changes.

• Changes introduced to the project of amending the Packaging and Packaging Waste Management Act also include changes in VAT taxation on deposits for bottles and cans
• According to experts, the change in the scope of exempting VAT on deposits collected for the sale of beverages is beneficial
• The regulation states that deposits collected for any type of packaging covered by the deposit system will not be subject to VAT
• However, the amendment also introduces uncertainties, especially regarding the tax on unrecovered packaging
• Producers will calculate and declare this tax annually, while operators will collect and pay it by the end of January of the following year
• The lack of clarity on how operators and producers will cooperate in the joint settlement is a concern, as well as the absence of information on how to include such settlement in the JPK

Source: mddp.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.

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