Fees on single-use plastics in 2024 in Poland

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.

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.