- Obligation to increase VAT tax base arises if packaging under deposit system is not returned.
- Deposit is collected at sale and returned upon packaging return without needing proof of purchase.
- Packaging must have a logo indicating system participation and deposit amount.
- Consumers must return packaging undamaged to reclaim deposit.
- Damaged packaging cannot be returned, leading to VAT base increase for the introducer.
- Changing consumer habits is crucial for the deposit system’s success.
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.
