Poland announces packaging regulations with the introduction of a new deposit system set to commence on January 1, 2025. This initiative aims to enhance the country's recycling efforts and streamline the management of packaging waste.
New obligations concerning a deposit- system in Poland
Public
Poland
Author: Nikolina Basic
Category:
Fiscal subject related
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116
Content accuracy validation date:
14.08.2024
Content accuracy validation time:
08:04h
In conjunction with the deposit system, proposed changes to VAT regulations are expected to have a substantial impact. These changes include the implementation of a closed system for deposit circulation, ensuring that deposits are efficiently managed and tracked. The proposed change to the regulations assumes the creation of a so-called closed deposit circulation system, i.e., the implementation of a solution consisting in collecting the deposit throughout the distribution chain (as opposed to the assumption in the first version of the regulations of collecting the deposit only at the last stage of sale). It was also specified that if the taxpayer made a delivery in packaging covered by the deposit system, the deposit collected for the packaging would not be included in the VAT tax base at any of the stages of turnover.
One of the notable aspects of the new regulations is their application to single-use packaging, expanding beyond the current focus on reusable packaging. We anticipate that this move will promote more sustainable practices among both consumers and businesses. Entities representing the packaging industry will bear the responsibility of collecting and paying VAT on unredeemed deposits for packaging covered by the deposit system. This measure is designed to ensure accountability and proper financial management within the system.
The draft also indicates that the original assumption of referring exclusively to reusable packaging, i.e., reusable glass bottles with a capacity of up to 1.5 liters, in the scope of VAT regulations concerning the deposit system is to be repealed. Thus, VAT obligations will also apply (in addition to the aforementioned reusable packaging) to the sale of products in disposable beverage packaging (disposable plastic beverage bottles with a capacity of up to 3 liters and metal cans with a capacity of up to 1 liter).
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