- The Polish Parliament has completed legislation introducing a deposit system effective from October 1, 2025
- This new system will bring significant changes to the VAT law, raising many controversies and doubts
- The law differentiates the roles of VAT taxpayer and payer
- Manufacturers and importers will be responsible for settling the tax due in their VAT declarations and records
- A representative entity will collect and pay the tax to the tax authorities
- Marek Przybylski, a tax advisor and legal counsel, notes the short timeframe for settling tax on unreturned packaging
- Taxpayers must pay by January 31, while VAT declarations for January are due by February 25
- Both parties will calculate tax based on their data and must maintain a new type of tax record tracking packaging data and deposits
- The system lacks regulatory guidelines for cooperation between involved parties
- It is unclear whether payers will need to submit declarations to tax authorities or provide information to taxpayers
- No updates have been published regarding changes to the JPK_V7 scheme or if a new type of declaration will be introduced
Source: mddp.pl
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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.
