Poland’s New KSeF Draft Proposes Delayed VAT Settlements for Deposit System

Poland’s latest KSeF draft, published on May 30, 2025, proposes a temporary delay in VAT settlement deadlines for businesses implementing the new deposit system for beverage packaging. Instead of reporting in January 2026, affected businesses and representatives will now declare and pay the VAT difference in February 2026, easing the administrative burden of the system’s initial rollout.

In the latest KSeF draft act released on May 30, 2025, the Ministry of Finance included a surprise update about VAT settlements related to the new deposit system. Fortunately for businesses, the change is not a major overhaul, but rather a practical adjustment to the VAT schedule that eases the initial transition.

The proposed regulation delays when businesses must settle VAT on packaging deposits for products introduced in 2025. 

-          Businesses that introduce beverage packaging and file monthly JPK_VAT returns will now report the VAT difference (between deposits collected and packaging not returned) in their February 2026 return, which is due by March 25, 2026,

-          Previously, this was scheduled for the January 2026 return,

A similar extension applies to representing entities (VAT payers):

-          Their deadline to calculate and pay this VAT has been moved to February 28, 2026, instead of the end of January.

This is a temporary adjustment to help businesses manage the administrative load of starting with the new deposit system. It only applies to VAT settlements for 2025, when the system is first introduced.

The draft is currently under review by the Standing Committee of the Council of Ministers, as part of ongoing government legislative work.