A couple of years ago, it was announced that the waste management system would be changed. On June 15, 2023, a draft was submitted to the Sejm introducing the so-called deposit-refund system, in which a deposit will be charged when selling products in disposable or reusable beverage packaging, which will be returned upon return of the above-mentioned packaging or packaging waste from the packaging covered by the deposit-refund system.
Poland's VAT regulations on packaging
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
911
Content accuracy validation date:
05.07.2023
Content accuracy validation time:
08:03h
This also refers to VAT and other acts that will require change. More precisely, the introduction of a new deposit-refund system for glass bottles referred to in it will also result in a modification of the VAT Act. The government's draft amendment to the regulations on packaging and packaging waste management has been submitted to the Sejm. It provides for the introduction, starting January 1, 2025, of a deposit-refund system for disposable plastic bottles up to 3 liters, reusable glass bottles up to 1.5 liters, and metal cans with a capacity of up to 1 liter. All of these new rules relate to harmonized rules at the European Union level. It is still in draft form, and it will enter into force 30 days after being published in the Journal of Laws.
Pursuant to the new regulations, large stores (over 200 m2) will be obliged to collect empty packaging. Other retail outlets (with a smaller area) will be able to join the system and collect the packaging covered by the deposit on a voluntary basis.
According to the draft amendment, the value of reusable packaging will not be included in the VAT tax base if the taxpayer delivers goods in this packaging (in practice, it concerns glass bottles). (This has changed if we compare it with the current rules for returnable packages.) However, if such packaging is not returned by the buyer, the entrepreneur who places products in such packaging on the market will have to increase the VAT tax base by its value. Therefore, collecting a deposit for the sale of goods in a returnable package and its subsequent return by the seller within specified dates, which were determined on the basis of the documentation kept by the taxpayer, does not result in tax consequences under the VAT Act.
It is important to state that such a VAT settlement will have to be made only once a year, on its last day, by determining the difference between the number of reusable packaging introduced and the number returned in a given year's tax base for the following year. meaning he will have to keep electronic records of reusable, returnable packaging. Meaning: the above-mentioned settlement will be made on the basis of electronic records, the keeping of which will be obligatory for the entity introducing products in the packaging (the records will have to be made available electronically by the taxpayer at each request of the tax authority).
The essence of the above-mentioned deposit-refund system is the introduction of a solution enabling the consumer to return the packaging covered by the deposit-refund system at any point (participating in the deposit-refund system) without the need to present a receipt or other document confirming the sale or purchase.
Also, we need to point out that the proposed changes to the VAT Act apply only to reusable returnable packaging covered by the deposit-refund system. However, these provisions will not apply to other types of packaging.
Other news from Poland
Poland moves to simplify E-Invoicing with a new VAT Bill, and technical documentation is updated.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland is advancing a VAT bill to simplify e-invoicing through a phased rollout of the updated KSeF system, shorter VAT refund times, and exemptions for micro-entrepreneurs until late 2026. Alongside legal changes, new technical documentation—including the FA_VAT (3) schema and expanded offline and QR code features—will support businesses in preparing for mandatory e-invoicing starting February 20... Read more
Poland clarifies VAT Rules for Deposit system ahead of October launch.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland's Ministry of Finance has issued draft VAT guidelines ahead of the October 1, 2025 launch of the new deposit system, clarifying tax treatment for packaging in the beverage and retail sectors. Key rules confirm that VAT applies only when packaging isn’t returned, and businesses must account for VAT proportionally if returns can’t be tracked. On July 3, 2025, Poland’s Ministry of Financ... Read more
New document was uploaded: Ordinance of the Minister of Finance from June 30, 2025 regarding software-based cash registers
Poland
Author: ...
This regulation applies to cash registers in the form of software in Poland and exists along with the general regulation for cash registers in the form of hardware. This applies to specific sectors and contains legal and technical requirements for these cash registers. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Ordinance of the Minister of Finance from June 25, 2025 regarding cash registers
Poland
Author: ...
This regulation regulates the method of keeping sales records using cash registers in Poland, including those for special use for a given type of activity, and the conditions and method of using cash registers, including the method of ending the use of cash registers in the event of termination of business activity or the operation of cash registers, the method of issuing documents from cash registers and special cases of issuing proof of sale to the buyer, and other requirements… Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New cash register regulation regarding software-based cash registers in Poland came into force.
Poland
Author: Nikolina Basić
As of July 2025, Poland has implemented a new regulation specifically governing software-based cash registers, replacing the 2020 rules and introducing enhanced definitions, cryptographic standards, and system modes. The regulation sets stricter technical, reporting, and data transmission requirements, including mandatory use of fiscal certificates, SHA2 encryption, and real-time or on-demand uploads to the Central Repository of Cash Registers (CRCR). Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New cash register regulation in Poland came into force
Poland
Author: Nikolina Basić
A new Polish regulation on cash registers took effect on 1 July 2025, updating the 2019 framework with expanded definitions, new reporting types, and detailed technical and operational rules. It introduces stricter obligations for fiscal receipts, error corrections, and return handling, as well as enhanced requirements for device maintenance, data storage, and user training. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Overview of Poland’s e-invoicing system with the latest deadlines
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland is advancing its KSeF 2.0 e-invoicing system, with mandatory implementation starting February 1, 2026 for large companies and April 1, 2026 for all others, followed by micro-businesses in January 2027. Key updates include permanent offline invoicing (Offline24), QR code requirements, API changes, and new compliance rules, with public testing and system rollout progressing through late 2025.... Read more