Poland has introduced a new deposit-refund system for beverage packaging for retail and wholesale sellers, which is expected to be implemented on 1 January 2025.
This system will also introduce updated rules for settling value-added tax (VAT) for reusable and single-use packaging
Under the new system, deposits collected from beverage packaging are excluded from the VAT base. At the end of each year, beverage packaging entities must declare VAT on unreturned deposits from the deposit-refund system. Additionally, if there is an excess of packaging waste, the entity can carry that excess over to the following year’s settlement.
Earlier, the Polish Ministry of Finance proposed amendments to the VAT Act, including a 0% VAT rate for non-seagoing rescue vessels and a reduction of VAT on menstrual cups from 23% to 5%. Additional changes include maintaining 8% VAT on medical devices and including hemp products in the standard VAT rate.
