From January 1, 2024, retail, wholesale, and catering entities that offer single-use plastic products for food or beverages are obliged to collect a fee from the consumer. These subjects are obliged to collect a fee from the end user purchasing packaged food or beverages or the packaging itself. Therefore, in the case of delivery of a product (drink or meal) in packaging (a cup or takeaway container), the fee charged must be shown at the rate corresponding to this product, i.e., the rate provided for the goods (drink or meal) sold, explained the Ministry.
Fees on single-use plastics in 2024 in Poland
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
3040
Content accuracy validation date:
15.01.2024
Content accuracy validation time:
11:33h
Obliged subjects must charge customers purchasing takeaway meals or drinks PLN 20 for a cup and PLN 25 for another type of packaging. Importantly, this rule applies to vending devices (machines) located in places other than retail, wholesale, or catering establishments, e.g., in workplaces. Also, the obligation to charge the consumer does not apply to food containers that contain food in a dried or cold form requiring further processing. The same applies to containers containing more than one portion of food or containing one portion of food sold in quantities of more than one item. It does not apply, among others, to dry food containers.
But regulations do not regulate how VAT is calculated or what needs to be presented on receipt. Also, some subjects required a guideline for this topic. Henceforth, the Ministry of Finance has expressed the viewpoint that, in accordance with the overarching principles governing value-added tax (VAT) calculations, it is advisable to interpret the charge associated with packaging meals or takeaway beverages, as specified in the inquiry. This charge, when collected alongside the selling price of the drink or meal from a particular buyer opting for single-use packaging, is to be considered an integral part of the compensation for the supplied goods. Consequently, this inclusion serves to augment the VAT tax base. Therefore, as the ministry added, the product fee should be included in the price of the product sold, and the VAT rate should correspond to the rate provided for this product.
Other news from Poland
Poland cuts fuel VAT
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland will temporarily reduce fuel VAT from 21% to 8% between 6 and 30 April 2026—alongside lowering duties and maintaining price control measures—to mitigate rising fuel costs driven by global oil price increases Poland has announced a temporary cut in fuel VAT to ease inflation pressures linked to rising oil prices and the ongoing Iran conflict. On 26 March 2026, Prime Minister Donald Tusk con... Read more
Consumer Invoices and E-invoicing (KseF) in Poland: what changes in 2026?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
From April 1, 2026, invoices issued to consumers under the Polish KSeF system will remain largely unchanged, as businesses are still not required to issue them unless requested and can continue using paper or electronic formats outside KSeF. Although sellers may voluntarily issue consumer invoices through KSeF (with QR code verification), the system remains mandatory only for B2B transactions, mea... Read more
Ministry of Finance of Poland: Penalties for E-invoice (KseF) errors will be proportional.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Polish Ministry of Finance has announced that penalties related to the mandatory National e-Invoicing System (KSeF) will be applied with flexibility and proportionality. While KSeF becomes mandatory in 2026, financial sanctions will only begin on January 1, 2027, with 2026 serving as a transition period for businesses to adapt, and penalties thereafter assessed case-by-case depending on the se... Read more
Railway cash register obligation in Poland: deadline delayed for 2027
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Sejm has approved a bill postponing the obligation for rail carriers to use cash registers from January 1, 2026, to April 1, 2027, to give operators more time to prepare. The delay is intended to align transport regulations with broader tax system developments and ensure that national tax recording systems are fully ready before the requirement takes effect. The Sejm has officially passed... Read more
Poland launches first wave of mandatory KSeF B2B E-invoicing-overview
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has launched the first phase of mandatory B2B e-invoicing via the National e-Invoice System (KSeF), requiring large taxpayers (PLN 200m+ turnover) to issue invoices through KSeF from 1 February 2026, with wider rollout in April 2026 and micro-enterprises joining in 2027. Final regulations from the Polish Ministry of Finance confirm the FA(3) XML standard, phased compliance milestones, trans... Read more
New document was uploaded: E-commerce Poland - Legal requirements
Poland
Author: Nikolina Basić
The purpose of this document is to explain how electronic chargers for electronic vehicles are treated in terms of whether are they subjects of fiscalization or not, whether there is an obligation to use and process transactions via cash registers, an obligation to issue fiscal receipts, etc Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
E-invoicing-KSeF to launch on schedule, no delays confirmed
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has confirmed that the National e-Invoice System (KSeF) will go live as planned from 1 February 2026, with a phased rollout based on turnover thresholds, strong security measures in place, and no penalties applied during 2026, as sanctions will only start from 1 January 2027. The Ministry of Finance of Poland has confirmed that the National e-Invoice System (KSeF) will be implemented on tim... Read more