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Poland: New deposit-refund system and rules of settling VAT

A new deposit-refund system for beverages sold in packaging will begin operation on January 1, 2025, and new rules of settling VAT will apply to both reusable and single-use packaging covered by the system.

September 10, 2024

A new deposit-refund system for beverages sold in packaging, applicable to both retail and wholesale sellers, will begin operation on January 1, 2025, and new rules of settling value added tax (VAT) will apply to both reusable and single-use packaging covered by the system.

  • The deposit collected will not be included in the VAT base.
  • At the end of every calendar year, entities introducing products in beverage packaging (including manufacturers and importers) will have to declare VAT on the deposits for packaging covered by the deposit-refund system that have not been returned in the given year.
  • If there is an excess in the amount of packaging (packaging waste), the entity introducing the product will be able to carry-over that excess to the settlement for the subsequent year.

Read a September 2024 report prepared by the KPMG member firm in Poland

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