- New VAT rules in 2025 will apply to unreturned beverage packaging under the deposit system
- The deposit system for beverage packaging will start on October 1, 2025
- VAT will not be charged at the distribution stages and will not burden end customers or retail points
- VAT for unreturned packaging will be accounted for at the end of the year
- Legislative work on implementing the deposit system has been completed with the law amendment effective from January 1, 2025
- The deposit will be subject to VAT only for unreturned packaging within the system
- Businesses will adjust the tax base on the last day of the year for unreturned packaging and report it in the tax declaration for the first accounting period of the following year
- The changes aim to improve waste packaging management efficiency and increase recycling levels as part of broader environmental protection and sustainable development efforts
Source: ksiegowosc.infor.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.
