Sale of Meals and Drinks in Disposable Packaging in Poland

Is this kind of sale to be found as one item or two on the fiscal receipt?  As a reminder, a couple months ago, the rules about disposable packaging were introduced. A special fee for certain types of packaging will be charged to customers. More precisely, from January 1, 2024, collecting a fee on packaging (product fee) is an obligation imposed on entrepreneurs by the Act of April 14, 2023, amending the Act on the obligations of entrepreneurs in the field of managing certain waste and on the fee product law and certain other acts (consolidated text: Journal of Laws of 2020, item 903, as amended).

However, it remains unclear how this should be presented on the fiscal receipt. As one item, or two, or maybe in some other way. More companies have asked the Ministry of Finance in Poland and other related bodies for clarification. Finally, some answers from the authorities have been omitted. Although the companies clarify that items and packages need to be treated as one item, that seems not to be true, especially from the VAT perspective. They thought that the product fee should be included in the purchase price of the plastic packaging and that the sale of the product (dish or drink) in plastic packaging should be recorded on one item on the receipt or invoice and taxed at the appropriate tax rate for that packaging. The Polish tax authority disagreed with the applicant’s position.

The tax authority explained that the product fee is not part of the taxable base for VAT purposes. The taxable base for VAT is the value of the goods or services supplied. The product fee is a fee that is charged to the customer for the use of the product. It is not part of the value of the product itself. The tax authority also explained that the sale of the product (dish or drink) in plastic packaging should be recorded on two separate items on the receipt or invoice. The first item should be for the product itself. The second item should be for the plastic packaging. This is because the plastic packaging is a separate good that is subject to VAT at a different rate than the product itself.