- Car mechanics who sell used engine oil even once must register as active VAT taxpayers
- This requirement has been a significant issue for workshops
- The tax authority’s stance has been consistent over the years, confirmed by recent statements from Marcin Łoboda, deputy head of the National Revenue Administration, and an interpretation by the director of the National Tax Information
- Used engine oil is classified as hazardous waste under the waste management law
- Regulations prohibit dumping this oil into water, soil, or mixing it with other hazardous wastes
- Ideally, used oil should be regenerated or recycled for uses like heating, asphalt production, or in the oil industry, and only if that is not possible, it should be safely disposed of
Source: podatki.gazetaprawna.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.