Poland introduces changes in the deposit system 

As we have announced in our previous news, changes were announced for the deposit system in Poland, referring to reusable packages and their treatment. More precisely, new rules will come into force in 2025, but certain novelties are already known. New VAT regulations related to this system have entered into force on October 13, 2023. The VAT Act has been supplemented with new definitions relating to packaging and provisions specifying methods of settling the tax when the consumer does not return the packaging.

As a reminder, the proposed regulations regarding the deposit system will also introduce changes in VAT settlements for specific types of reusable packaging (mainly glass packaging), as we explained in our previous news for the deposit system and its novelties. According to the draft act, the value of the packaging will not be included in the VAT tax base of goods if the taxpayer has delivered the goods in reusable packaging. When selling goods to consumers, a deposit will be charged for this packaging. Additionally, the legislator obliged taxpayers to keep records of reusable packaging, containing detailed data necessary to determine the tax base. At the same time, the entity placing reusable packaging on the market will be obliged to settle, once a year, VAT on this type of packaging issued but not returned to it. For this purpose, the entity placing reusable packaging on the market will be obliged to keep electronic records of packaging placed on the market and returned packaging. On this basis, the VAT tax base (applicable to unreturned packaging) will be calculated on the last day of the calendar year.

We need to point out that legislative work is currently ongoing, and we will need to wait for final rules and provisions. Also, the comments, questions, and concerns from businesses that will have new obligations are still live.