More clarification about the plastic fee on the receipt in Poland

As we stated in the previous news, 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. However, it is not regulated how that fee needs to be presented on receipts. Therefore, some doubts and questions are pointed to the Ministry of Finance in Poland, and their official response is awaited.

The regulations that are of most interest to both entrepreneurs and consumers concern the introduction of a fee for disposable takeout food and drink packaging. Entrepreneurs have doubts about the lack of regulations regarding tax settlements related to the fee in question. But a more important question from the fiscalization perspective is how this fee will be presented on the fiscal receipt. None of the legal acts provides information on how to indicate price components on a receipt and whether there is one correct way to do so in the way the fee is included in the price of the goods and constitutes one item on the receipt or invoice, or should it be presented as a separate item on this document? Hopefully, the clarification will be delivered by the Ministry; currently, there is no official rule. Including the fee amount in the final price of the goods means that the seller adds an additional fee to each takeaway product sold using disposable plastic packaging in accordance with the provisions of the Act implementing the SUP Directive.

According to the assumptions of the implemented regulations, it seems that it is correct to include the price of goods with a fee for plastic with a unified VAT rate in one item on receipts, as well as to separate two items: the price of goods and an additional fee with the corresponding VAT rate. This is one of the opinions of the legal entities in Poland.

However, regarding the issue of the correct presentation of the fee in question on the receipt, it is not clear whether, in the case of the consumer using packaging made of a material other than plastic, the discount granted to the consumer for using environmentally friendly packaging should be shown in the amount of the fee or whether the price should be changed for goods in the system (which would then be inconsistent with, among others, the price list, which would show the total price of the goods plus the fee for plastic). All of that is because of the Waste Management Act, which explicitly states that the entrepreneur is obliged to ensure the availability of alternative packaging to single-use plastic products or the availability of reusable packaging. As a side note, it should be noted that the implementation of this obligation by entrepreneurs may have a real impact on changing the purchasing habits of consumers, e.g., by making conscious decisions regarding the choice of reusable packaging instead of plastic ones.

As stated, "splitting" the price of the goods into two items on the receipt or invoice, i.e., the item including the price of the goods with the VAT rate and the value of the fee for plastic packaging with the VAT rate, seems to be more transparent both from the perspective of the entrepreneur's obligations towards consumers. In this scenario, first of all, the consumer knows what constitutes the price of takeaway coffee and, above all, is aware of the reasons for this increase. Nevertheless, it seems that it is correct and consistent with the provisions of special acts to issue fiscal receipts with one item including the price of the goods together with the amount of the fee for plastic with a unified VAT rate and to separate two items on the receipt, i.e., the price for the goods and the value of the additional fee along with the corresponding VAT rate.